Indexed Publications Catalog

Publication
Indexes

Explore the complete search database and indexed catalog of policy research papers, analytical notes, and tax essays.

Search and filter the Maitras archives

How can we help you?

Research Paper
June 15, 2026

Publishing the Yardstick

Benchmark transparency, data-matching notice, and the design of voluntary compliance instruments in developing economies.

S
Sujoy Maitra
10 min read 214 Reads
Research Paper
April 15, 2026

From Mirror Statistics to Border Decisions

Operationalising trade-gap asymmetries as real-time customs risk priors in low-capacity revenue administrations.

S
Sujoy Maitra
10 min read 214 Reads
Research Paper
February 15, 2026

The Rock Does Not Lie

Resource revenue transparency, contract disclosure, and accountability in mining, energy, and land-development economies.

S
Sujoy Maitra
10 min read 214 Reads
Data Tool
January 15, 2026

Collection Without Reconciliation

Withholding takes the tax before the payee holds the money and distributes collection across thousands of independent payers at no administrative cost beyond oversight. It should leak least. It frequently leaks most. This study asks why.

M
Maitras Research Desk
10 min read 214 Reads
Data Tool
January 15, 2026

The Missing Comparison

A trading business records its own sales, purchases and stock. Gross margin follows by arithmetic, and clusters by trade. A business far outside its band is not hiding — the anomaly sits in data the authority already holds. This study asks why it so rarely reads it.

M
Maitras Research Desk
10 min read 214 Reads
Get Involved

Join Our Research Community

Whether you're a researcher, an institution, or a reader who cares about fiscal transparency — there's a way to work with us.