This paper investigates the trade-offs between local elites and state agents as tax collectors
in low-capacity states. We study a randomized policy experiment assigning neighborhoods …

While there has been increasing policy attention on broadening tax bases in low‐income
countries, taxing citizens in rural areas often leads to neither revenue gains nor stronger …

Motivation While there is increasing evidence that taxation can contribute to greater
government responsiveness and accountability, such positive outcomes are not guaranteed …

The pandemic has had significant fiscal implications around the world. A key question facing
governments is how the pandemic has shaped taxpayer attitudes and what that means for …

Gender and Tax Policies in the Global South Page 1 The K4D helpdesk service provides brief
summaries of current research, evidence, and lessons learned. Helpdesk reports are not …

In this paper, we develop a framework for understanding the different spheres of authority of
chiefs aiming to widen the perspectives on how government‐chief interactions affect the …

We investigate whether social protection programs can increase participation in community‐
driven development programs and examine how this affects state‐citizen relations. Using a …

There is increasingly strong evidence that taxation can contribute to expanded government
responsiveness and accountability. However, such positive connections are not guaranteed …

Around the world, pandemic relief efforts saw renewed attention to state social protection
and its limitations. Less attention has been paid to alternative forms of welfare provision …

As taxation has become a prominent issue on the international development policy agenda,
a growing body of research has focused on taxpayer perceptions and experiences of …