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The Role of the VAT for Tax Enforcement

The Value Added Tax (VAT) system, which generates a paper trail on transactions between firms, facilitated tax enforcement by spreading the impact of enforcement measures up the production chain in a study with over 400,000 firms in Chile.

Financial Education vs. Access to Finance Among Filipino Migrants

Paolo Abarcar
Rashmi Barua

International remittances are an important financial tool for many developing countries, and many organizations offer financial products or financial education services to help families manage the remittances they receive. Researchers provided families with financial products and financial education...

Welfare Benefits of Decentralized Solar Energy for the Rural Poor in India

To evaluate the demand for solar electricity, researchers randomly offered solar microgrid connections at different prices to households in rural areas of Bihar, India. Demand for microgrids was highly variable and low when they were offered at market price, likely because there were several other...