Working Paper
Fiscal decentralization and the shadow economy
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most...
Working Paper
Domestic revenue mobilization and informality
Effective domestic revenue mobilization has gained renewed urgency, especially in the light of the need to recover from the COVID-19 pandemic. In taxation debates, the ‘informal sectors’ have hitherto been assumed to be a part of the problem and...