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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 Peer Messaging to Combat the Spread of Covid-19 in Zambia

Researchers conducted a randomized evaluation in Zambia to test the impact of a peer-based information campaign, consisting of SMS messages and small cash incentives, on people’s adherence to Covid-19 health protocols. Participants forwarded public health SMSs when they were encouraged to do so, yet...

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...