Okunogbe, OyebolaTourek, Gabriel2024-01-032024-01-032023-01-02https://openknowledge.worldbank.org/handle/10986/40821This paper examines recent evidence on tax administration interventions aimed at increasing tax revenues in lower-income countries. It focuses on two major themes: the use of new information technology tools—for identifying taxable entities, verifying tax liabilities, and ensuring collection of liabilities—and how the deployment and incentives of tax officials shape their performance. The paper discusses the promise and pitfalls of interventions in these two areas and the strategic interactions between them. Lastly, it emphasizes the importance of political incentives and considers the conditions under which governments choose to invest in tax capacity and expand tax collection.enCC BY 3.0 IGOTAX REVENUETAX ADMINISTRATIONINFORMATION TECHNOLOGYTAX OFFICIALSPOLITICAL ECONOMY OF TAXATIONWorking PaperWorld Bank10.1596/1813-9450-10655