Insights

Analysis and perspective on sovereign revenue infrastructure.

The Behavioural Economics of Tax Compliance

Tax compliance is shaped by how people perceive enforcement. Systems that acknowledge behavioural drivers outperform those that rely on penalties alone.

Mar 2026

INFRASTRUCTURE

Digital Tax Infrastructure: Visibility Is Not Compliance

Digital tax platforms create visibility, not compliance. Without enforcement architecture, dashboards become expensive observation posts.

Feb 2026

RESILIENCE

Post-Programme Fiscal Resilience

When donor-funded programmes end, institutional capacity often goes with them. Fiscal resilience requires systems that outlast external support.

Jan 2026