Insights
Evidence, lessons, and analysis from our engagements with governments, revenue authorities, and development finance institutions.
Five lessons from reforming tax administration in East Africa
After years working alongside revenue authorities in Uganda, Tanzania, Madagascar, and Lesotho, we have distilled five lessons that distinguish reform programs that deliver results from those that stall.
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Making one-stop shops work: evidence from Bangladesh and Somaliland
One-stop shops frequently disappoint in practice. Our experience designing OSS programs in Bangladesh and Somaliland offers hard-won lessons about what actually makes them work.
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Behavioral barriers to tax compliance: what the data from Lesotho tells us
Our behavioral research in Lesotho reveals that the most powerful barrier to voluntary compliance is not friction or ignorance — it is a rational calculation that compliance does not feel worthwhile.
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Investment climate reform beyond the ranking: why process matters more than policy
The reforms that make the biggest difference to investors are the ones that change what actually happens in government offices, not just what the law says should happen.
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Artisanal gold mining in Guinea: the governance gap and what it costs
An estimated $167 million in foregone revenues over six years. Our field diagnostic in Guinea’s artisanal gold sector quantifies the governance gap — and what it would take to close it.
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