Leveraging the 2016 demonetisation in India, this article shows that areas that were more impacted by the policy, experienced faster growth in electronic payments and, in turn, average sales reported to the tax authority increased.
We designed a coaching program that focused on one aspect of teacher quality—teacher-child interactions—that researchers in education and psychology have argued is critical for child development and learning.
This report analyses Ghana’s customs revenues in historical and international context, before using detailed data to investigate the drivers of revenue in recent years.
African countries could consider temporary, progressive tax reforms that have significant revenue potential whilst minimising short-term negative economic impacts, including wealth taxes, temporary increases in the top rates of personal income tax, and higher taxation of businesses and sectors that fared well during the pandemic.
