Do citizens respond to tax reforms during conflict? Experimental evidence from Ukraine
Journal: East European Politics
Year: 2025

Scholarly research indicates that well-designed tax regimes can increase taxpayer compliance. However, we know little about how effective proposed tax reforms might be during conflict. This paper analyses the impact of hypothetical tax reforms in wartime Ukraine. Ukraine is a state with historically low levels of tax compliance, making it an appropriate context in which to assess the potential benefits of incentive-based reforms designed to improve tax morale. It also has been severely affected