Outputs (2)

Responding to Covid-19: Insights from Nepal's Provinces and Local Governments (2021)
Report
Neupane, S., Rana, S., Karna, A., Roy, P., & Khan, M. (2021). Responding to Covid-19: Insights from Nepal's Provinces and Local Governments

Digitizing Taxation and Premature Formalization in Developing Countries (2021)
Journal Article
Roy, P., & Khan, M. (2021). Digitizing Taxation and Premature Formalization in Developing Countries. Development and Change, 52(4), 855-877. https://doi.org/10.1111/dech.12662

The digitization of taxation systems can assist inclusion. However, it can also inadvertently lead to adverse outcomes for the poor in developing countries where many firms in the informal sector have low capabilities. Moreover, larger formal sector... Read More about Digitizing Taxation and Premature Formalization in Developing Countries.