Everyone who would have paid inheritance tax under the current system would benefit from the tax cut. The biggest ...

Growth in every postcode. For all of these, the devil will be in the detail. Turning a vision into actionable policy. That’s ...

This paper examines how the quality of government spending changes at the end of the fiscal year, using administrative data from financing programmes for small and medium-sized enterprises in South ...

This paper examines tax non-compliance among individuals in Germany who were legally required to file a tax return but failed to do so.

We study how poorly-behaved children affect learning and other outcomes of their peers using data froma unique experiment in Ecuador.

Work experience has been found to be a key determinant of work and wages for educated women, but it seems to play a smaller role for the less educated ...

A survey of Ethiopia's tax system: how it works, what it raises, recent reforms and how it compares with the rest of sub-Saharan Africa.