The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries, based on survey data from South Africa, Ukraine, and Nepal. A priori, most observers expect...

This paper investigates the impact of large-scale Syrian refugee inflows on the Turkish housing market. Employing a micro-level data set of the population of mortgaged houses in Türkiye between 2010 and 2017, it identifies the dynamic effects using a difference-in-differences approach. As the...