Closing the Gap: How Tax Administration Performance Shapes Compliance by Katherine Baer, Patricio A. Barra, Juan Carlos Benitez published by IMF (10/2025). This paper examines the impact of tax administration performance on tax compliance gaps across countries. Building on…
Taxing Cryptocurrencies prepared by Katherine Baer, Ruud de Mooij, Shafik Hebous, and Michael Keen published by IMF (6/2023) Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise….