Working Paper

CDI Practice Paper 11

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

Published on 26 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.

Cite this publication

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

Authors

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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