CDI Practice Paper
Giulia Mascagni
Institute of Development Studies, Brighton, April 2015

This CDI Practice Paper by Giulia Mascagni provides a critical assessment of the literature on tax experiments to date.

It examines the main conceptual, methodological and data-related challenges, and provides practical reflections on how to move forward in low- and middle-income countries where this type of research is still underdeveloped.

It offers a guide for practitioners on the main challenges in quantitative research on tax compliance and on the methods used tackle them, which may be of interest for evaluation research more generally.

Partner(s): Institute of Development Studies