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DEC Lecture Series: Raising Money for the State Challenges of Taxation in Developing Countries
MC 13-121, World Bank Headquarters, Washington DC
Raising Money for the State: Challenges of Taxation in Developing Countries
About this Lecture
No state can exist in the long term without effective taxation. To be able to execute its various roles, the state needs to acquire the capacity to enforce compliance with tax obligations. In developing countries, this task is far from obvious. Taxation is particularly challenging in less formalized economies, since it is difficult for the government to gain information about what taxable transactions actually occurred. One important source of information that governments rely on are paper trails by third parties, which document such transactions. This talk presents evidence from Chile and Ecuador on the power and limitations of such paper trails. It also discusses the challenges that can emerge as countries introduce the use of third-party reported information for tax enforcement. The evidence suggests that despite the (helpful) growth of computer-based monitoring using cross-checks of third-party information, strengthening the traditional enforcement capacity of developing country governments still remains crucial for effective tax collection.
2018 DEC Lectures
VIEW THE REPLAY: Tuesday, February 6: Pascaline Dupas, Stanford University
VIEW THE REPLAY: Tuesday, March 13: Pinelopi Goldberg, Yale University
VIEW THE REPLAY: Tuesday, April 24: Rohini Pande, Harvard University
VIEW THE REPLAY: Monday, May 21: Oriana Bandiera, LSE
VIEW THE REPLAY: Monday, June 18: Rema Hanna, Harvard University
Monday, July 16: Dina Pomeranz, University of Zurich
Tuesday, September 11: Gita Gopinath, Harvard University