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Becoming Legible to the State : The Role of Detection and Enforcement Capacity in Tax Compliance
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Year: 2021 Publisher: Washington, D.C. : The World Bank,

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Abstract

Tax revenue in many low-income countries is inadequate for funding government investment in infrastructure and public services. This paper examines two dimensions of low state capacity that hinder tax collection: the inability to ascertain the tax base (detection capacity) and the inability to enforce unpaid liabilities (enforcement capacity). A randomized experiment with Liberian property owners finds that using identifying information from a newly developed property database to alert property owners that their noncompliance has been detected quadruples the tax payment rate, but only when the notice includes details on the penalties for noncompliance. A second experiment finds a further increase in compliance from signaling greater enforcement probability to delinquent property owners. These results highlight the importance of investments in both detection and enforcement capacity.


Book
Land and building taxes: their effect on economic development, proceedings of a Symposium, Winconsin, 1966
Authors: ---
ISBN: 0299054608 Year: 1969 Publisher: London University of Wisconsin Press


Book
Onroerend goed; omzetbelasting en overdrachtsbelasting.
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ISBN: 9020005618 Year: 1979 Publisher: Deventer Kluwer

International handbook of land and property taxation
Authors: ---
ISBN: 1843766477 Year: 2004 Publisher: Cheltenham : E. Elgar,

Property taxation, land use & public policy : proceedings of a symposium at the university of Wisconsin-Madison, 1973
Author:
ISBN: 0299069206 9780299069209 Year: 1976 Volume: 8 Publisher: Madison (Wis.): University of Wisconsin press


Book
Un registro di beni confiscati : P. Pher. (P. Vindob. inv. G 257+24568+29781)
Author:
ISBN: 9788872287774 8872287774 Year: 2015 Publisher: Bari : Edipuglia,


Book
Die Flurnamen der Gemeinde Südlohn: das preußische Grundsteuerkataster von 1826
Author:
ISBN: 3927851132 Year: 1991 Publisher: Vreden


Periodical
eFocus on Municipal Assessment & Taxation
ISSN: 17110599


Periodical
Skatter og afgifter = : Taxes and duties.
Author:
ISSN: 16011104 Publisher: København : Danmarks statistik

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