The dramatic expansion of mobile phone use in developing countries has given rise to a rich and largely untapped source of information about the characteristics of communities and regions. Call Detail Records (CDRs) obtained from cellular phones provide highly granular real-time data that can be...

The dramatic expansion of mobile phone use in developing countries has given rise to a rich and largely untapped source of information about the characteristics of communities and regions. Call Detail Records (CDRs) obtained from cellular phones provide highly granular real-time data that can be...

As in many countries, tax collection is a development challenge in Kosovo. Kosovo is one of the poorest and youngest countries in Europe in terms of gross domestic product (GDP) per capita and both demographics and statehood. The lack of an independent monetary policy - given that Kosovo has...

Mobilizing domestic revenues efficiently is a priority for the Government of Poland, but it is not easy. There are numerous instruments that can be used to achieve this objective. Traditional measures to boost government revenues include changes to the tax legislation and reforms in the area of...

A 3,000-year history of the census chronicles the practices of the ancient world through the Supreme Court rulings of today, examining how censuses have been used as tools of democracy, exclusion and mass surveillance

The classical Chow test for structural instability requires strictly exogenous regressors and a break-point specified in advance. In this paper, we consider two generalisations, the one-step recursive Chow test (based on the sequence of studentised recursive residuals) and its supremum...

This paper presents results from a large (43,387) nationwide randomized controlled trial in Guatemala that used reminders to promote tax compliance. The trial varied the letter received by taxpayers (individuals and firms) who had failed to pay their income tax for the 2013 tax year. Taxpayers...