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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
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ISBN: 0299054608 Year: 1969 Publisher: London University of Wisconsin Press


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Onroerend goed; omzetbelasting en overdrachtsbelasting.
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International handbook of land and property taxation
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Metropolitan financing and growth management policies : principles and practice : proceedings of a symposium at the university of Wisconsin-Madison, 1974
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ISBN: 0299069206 9780299069209 Year: 1978 Volume: 8 Publisher: Madison (Wis.): University of Wisconsin press


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Die Flurnamen der Gemeinde Südlohn: das preußische Grundsteuerkataster von 1826
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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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