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Congolese city. The optimal assignment involves positive assortative matching on both dimensions: high (low) ability collectors …. Positive assortative matching stems from complementarities in collector-to-collector and collector-to-household match types. We …
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This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
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Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage...
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