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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.

The Impact of Subsidies on the Demand for Electrification in Rural Kenya

Researchers conducted a randomized evaluation to measure the impact of offering subsidies to connect to the power grid on the demand for rural electrification in Kenya. The study finds that demand falls rapidly as connection price increases, and that supply costs are very high.