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Tax Compliance (Bird)

Innovations in tax compliance by Richard Bird published by ICTD (11/2019). “Innovations in Tax Compliance, a recent World Bank working paper, undertakes two tasks. First, it reviews the rapidly growing theoretical and especially empirical literature on how countries can…

VAT in and After the Pandemic by Richard Bird published by Tax Notes (2020). “This article is part of the series, Post-COVID-19: How Governments Should Respond to Fiscal Challenges to Spur Economic Recovery, coordinated by the International Tax and Investment Center (ITIC)…

Review of new World Bank framework “Innovations in Tax Compliance” by Richard Bird published by ICTD (11/2019). “Innovations in Tax Compliance, a recent World Bank working paper, undertakes two tasks. First, it reviews the rapidly growing theoretical and especially…

Financing social expenditures in developing countries: Payroll or value added taxes? by Richard Bird and Michael Smart publiched by Georgia State University (1/2012). “At present most social protection programs in Latin American countries are financed by payroll taxes levied…