How much research do we have on tax administration specifically at the moment? And where has that research been done?

There's been quite a large increase in microeconomic studies of tax administration in the past 10 years, probably.

There has been work in more of a policy literature prior to that.

And, you know, we sort of motivate our paper with a quote in developing countries, tax administration is tax policy from Milka Casanegra de Janche.

That's a quote from, I think, almost 30 years ago, pointing to this broader IMF consensus that, you know, really in developing countries, we shouldn't be worrying so much about getting the tax rates right.

You just need to really build these sinews of state capacity in the tax administration domain.

So there has been this older policy literature, mostly focused, I think, on observational approaches, surveys that are conducted across countries.

How have they done this? Has it worked?

Can you tell us more about it?

Yeah, the initial creation of the mass assessment was a lot of work.

It's a model that we really took off the shelf from Lagri.

They pioneered it in Freetown, and then it's now being used in quite a few countries across Sub-Saharan Africa.

I mean, there's a number of pieces to this.

I think one piece is the imagery you use, so satellite or drone, and there's some trade-offs there.

We used a drone provider that ended up messing up the first draft of the images it took, and we had to sort of fly it a second time.

Yeah,