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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.

Providing Primary Education for Foundational Literacy and Numeracy in Guinea Bissau

Peter Boone
Ila Fazzio
Jenny Hsieh
Robin Lumsdaine
Researchers evaluated the impact of creating schools offering four years of primary education, in lieu of the government, on early grade reading and math skills in rural Guinea Bissau. The intervention led to substantial improvements in literacy and numeracy.

Reducing Imbalanced Fertilizer Use Through Rule-Of-Thumb Instructions in Bangladesh

Mahnaz Islam
Fertilizer use has been promoted to boost agricultural productivity and increase farmers’ yields and income. Researchers conducted a randomized evaluation among rice farmers in Bangladesh to evaluate the impact of providing leaf color charts and basic training on the quantity and timing of...

The Effect of Information on Employee Evaluation in the United States

Researchers evaluated the effect of distributing “value-added” teacher evaluations to principals in New York City. Their findings suggest that principals found the reports useful and used them to inform their overall perceptions of teacher effectiveness.

Investigating the Impact of Credit with Performance-Contingent Repayment in Kenya

Researchers conducted a randomized evaluation to test whether a performance-based repayment contract could outperform conventional microcredit contracts, or fixed-payment loans, in improving business outcomes and welfare for micro-distributors in Kenya. Micro-distributors who received flexible...

Information Disclosure, Incentives, and Energy Costs in the United States

Richard Sweeney
Researchers worked with a large nationwide retailer in the United States to test whether sharing information, and providing subsidies and sales incentives had an effect on the demand for energy efficient water heaters. Results showed that information alone did not increase demand, and a $100 rebate...