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Working Paper

CDI Practice Paper 11

Tax Experiments in Developing Countries: A Critical Review and Reflections on Feasibility

Published on 1 March 2015

This CDI Practice Paper by Giulia Mascagni provides a critical assessment of the literature on tax experiments to date.

It examines the main conceptual, methodological and data-related challenges, and provides practical reflections on how to move forward in low- and middle-income countries where this type of research is still underdeveloped.

It offers a guide for practitioners on the main challenges in quantitative research on tax compliance and on the methods used tackle them, which may be of interest for evaluation research more generally.

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Mascagni, G. (2015) Tax Experiments in Developing Countries: A Critical Review and Reflections on Feasibility, CDI Practice Paper 11, Brighton: IDS

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Authors

Image of Giulia Mascagni

Giulia Mascagni

IDS Research Fellow and ICTD Research Director

Publication details

published by
IDS
authors
Mascagni, G
journal
CDI Practice Paper, issue 11
language
English

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