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Tax evasion across the income distribution: Evidence from audits in Pakistan

Project Active from 15 Feb 2022 to 31 Aug 2025 Sustainable Growth and State Effectiveness

This project evaluates the effectiveness of randomised tax audits in Pakistan, leveraging a natural policy shift from targeted to random audit selection between 2013 and 2015. By analysing administrative and public data, the project estimates the extent of income tax evasion and assesses how audit strategies can be improved to enhance compliance in resource-constrained tax systems.

Researchers

Mazhar Waseem

Professor of Economics, University of Manchester

Obeid Ur Rehman

Assistant Professor of Economics, Toronto Metropolitan University

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