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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.

Positive Psychology for Psychological Well-Being and Decision-Making in Kenya

In Kenya, researchers conducted a randomized evaluation to test the impact of a light-touch positive psychology intervention on psychological well-being and economic decision-making for low-income populations. The intervention had a positive impact on gratitude; however, it had no significant...

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...