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Social Incentives and Tax Compliance in Bangladesh

Nasiruddin Ahmed
Aminur Rahman
Researchers studied the impact of an innovative taxpayer recognition program that appealed to business owners’ desires for social recognition on firms’ VAT tax compliance and payment rates in Dhaka, Bangladesh. Preliminary results suggested that in areas where some firms were already paying taxes...

Expanding Financial Access Via Credit Cards: Evidence from Mexico

Sara G. Castellanos
Diego J. Jiménez Hernández
Researchers leveraged data from a randomized evaluation conducted by a large bank in Mexico to test the impact of varying credit card contract terms on loan default, card cancellation rates, and bank revenue for first-time formal sector borrowers. Variations in the interest rate and minimum payment...