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Displaying 833-840 of 1286

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.

Commitment Savings Accounts for Farmers in Rwanda

Maria Jones
Florence Kondylis
In an ongoing study, researchers are aiming to identify product features that increase demand for commitment savings accounts and evaluate the effect of the accounts on farm investments and yields.