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Does Progressivity Raise Tax Capacity? Experimental Evidence from the D.R. Congo

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NBER2026-07-01 更新2026-07-31 收录
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Progressive taxation is central to high-income countries' tax systems, but developing countries typically rely on less progressive instruments. We study the introduction of progressive property taxation in a large Congolese city through a citywide field experiment conducted in partnership with the

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2026-07-01
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