This Technical Assistance Report discusses assessment of HMRC’s (Her Majesty’s Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRC’s tax gap analysis program is comprehensive in tax coverage, and...

A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably exporters-will pay more tax on their purchases than is due on their sales, and so can seek refunds of excess credits from government. While refunding is straightforward in principle, serious...

This paper assesses the cost-effectiveness of a mixed policy in attempts to curb three nitrogen pollutants: NO3, N20 and NH3. The policy under study combines an N-tax on nitrogen input and incentives promoting perennial crops assumed to require low input. We show that opting for a perennial crop...