PUBLISHED PAPERS
Tax Equity in Low- and Middle-Income Countries
(with Pierre Bachas and Lucie Gadenne) Journal of Economic Perspectives, 38 (1): 55-80, 2024.
See also VoxDevLit on taxation and development: link here
Informality, Consumption Taxes and Redistribution
(with Pierre Bachas and Lucie Gadenne) Review of Economics Studies, 2023.
NBER Working Paper No.27429. Coverage: VoxDev; WorldBank
Norms, Enforcement and Tax Evasion
(with Tim Besley and Torsten Persson) Review of Economics and Statistics, 105 (4): 998-1007, 2023.
Coverage: VoxEU
Employment Structure and the Rise of the Modern Tax System
American Economic Review, 112 (1): 213-34, 2022.
Size-Dependent Tax Enforcement and Compliance: Global Evidence and Aggregate Implications
(with Pierre Bachas and Roberto Fattal Jaef) Journal of Development Economics, 140: 203-222, 2019.
WORKING PAPERS
Technology and Tax Capacity: Evidence from Local Governments in Ghana
(with James Dzansi, David Lagakos, and Henry Telli) February 2025
NBER Working Paper No. 29923. Coverage: VoxEU; VoxDev.
No Taxation Without the State: Bringing Tax Administration Back Into the Public Finance of Developing Countries
(with Jonathan Weigel) August 2024. In preparation for Journal of Economic Literature
See also VoxDevLit on taxation and development: link here
Capital Taxation, Development, and Globalization: Evidence from a Macro-Historical Database
(with P. Bachas, M. Fisher-Post and G. Zucman) Revise & Resubmit, American Economic Journal: Applied Economics
NBER Working Paper No.29819. Coverage: VoxEU; WorldBank. Data: globaltaxation.world
Fiscal Externalities: Evidence from Tariff Reforms and Domestic Production Networks in Rwanda
(with Pierre Bachas, Anne Brockmeyer, Anton Reinicke and Gabriel Tourek) September 2023
SELECTED WORK IN PROGRESS
Empowerment in Equilibrium: Evidence from a Taxpayer Education Program in Ghana
(with James Dzansi, Nikhil Kumar, David Lagakos, Konstantin Poensgen and Henry Telli)
Towards a Cashless Economy? Evidence from the Elasticity of Cash Deposits of Mexican Firms
(with Pierre Bachas and Sean Higgins)
Informational Barriers to Technology Adoption in Governments: Experimental Evidence from Local Governments in Ghana
(with James Dzansi, David Lagakos, and Henry Telli)
Productivity Growth in Government: Evidence from Tax Collection
(with Radhika Goyal, David Lagakos and Abdoulaye Ndiaye)
Tax Incidence in the Presence of an Informal Sector: Evidence from a VAT Rate Increase in Mexico
(with Pierre Bachas, Lucie Gadenne, and Mariana Racimo)
Big Push? Experimental Evidence on Compliance Traps in Pakistan
(with Sher Afghan Asad, Michael Best and Adnan Khan)
Collateral Accounts: Debt Recovery Through Electricity Metering in South Africa
(with Jeffrey Cross and Kelsey Jack)
Determinants of Policy Choices: Evidence from Fiscal Shortfalls in China
(with Haichao Fan, Guanchun Liu, Huanhuan Wang and Jaya Wen)
Tax Accelerations
(with Radhika Goyal)
Tax Equity in Low- and Middle-Income Countries
(with Pierre Bachas and Lucie Gadenne) Journal of Economic Perspectives, 38 (1): 55-80, 2024.
See also VoxDevLit on taxation and development: link here
Informality, Consumption Taxes and Redistribution
(with Pierre Bachas and Lucie Gadenne) Review of Economics Studies, 2023.
NBER Working Paper No.27429. Coverage: VoxDev; WorldBank
Norms, Enforcement and Tax Evasion
(with Tim Besley and Torsten Persson) Review of Economics and Statistics, 105 (4): 998-1007, 2023.
Coverage: VoxEU
Employment Structure and the Rise of the Modern Tax System
American Economic Review, 112 (1): 213-34, 2022.
Size-Dependent Tax Enforcement and Compliance: Global Evidence and Aggregate Implications
(with Pierre Bachas and Roberto Fattal Jaef) Journal of Development Economics, 140: 203-222, 2019.
WORKING PAPERS
Technology and Tax Capacity: Evidence from Local Governments in Ghana
(with James Dzansi, David Lagakos, and Henry Telli) February 2025
NBER Working Paper No. 29923. Coverage: VoxEU; VoxDev.
No Taxation Without the State: Bringing Tax Administration Back Into the Public Finance of Developing Countries
(with Jonathan Weigel) August 2024. In preparation for Journal of Economic Literature
See also VoxDevLit on taxation and development: link here
Capital Taxation, Development, and Globalization: Evidence from a Macro-Historical Database
(with P. Bachas, M. Fisher-Post and G. Zucman) Revise & Resubmit, American Economic Journal: Applied Economics
NBER Working Paper No.29819. Coverage: VoxEU; WorldBank. Data: globaltaxation.world
Fiscal Externalities: Evidence from Tariff Reforms and Domestic Production Networks in Rwanda
(with Pierre Bachas, Anne Brockmeyer, Anton Reinicke and Gabriel Tourek) September 2023
SELECTED WORK IN PROGRESS
Empowerment in Equilibrium: Evidence from a Taxpayer Education Program in Ghana
(with James Dzansi, Nikhil Kumar, David Lagakos, Konstantin Poensgen and Henry Telli)
Towards a Cashless Economy? Evidence from the Elasticity of Cash Deposits of Mexican Firms
(with Pierre Bachas and Sean Higgins)
Informational Barriers to Technology Adoption in Governments: Experimental Evidence from Local Governments in Ghana
(with James Dzansi, David Lagakos, and Henry Telli)
Productivity Growth in Government: Evidence from Tax Collection
(with Radhika Goyal, David Lagakos and Abdoulaye Ndiaye)
Tax Incidence in the Presence of an Informal Sector: Evidence from a VAT Rate Increase in Mexico
(with Pierre Bachas, Lucie Gadenne, and Mariana Racimo)
Big Push? Experimental Evidence on Compliance Traps in Pakistan
(with Sher Afghan Asad, Michael Best and Adnan Khan)
Collateral Accounts: Debt Recovery Through Electricity Metering in South Africa
(with Jeffrey Cross and Kelsey Jack)
Determinants of Policy Choices: Evidence from Fiscal Shortfalls in China
(with Haichao Fan, Guanchun Liu, Huanhuan Wang and Jaya Wen)
Tax Accelerations
(with Radhika Goyal)
NON PEER-REVIEWED PUBLICATIONS
State-Building in Resource-Rich Economies
Atlantic Economic Journal, 39 (2): 171-93, 2011
Aid and Public Finance
(with Markus Gstoettner) Atlantic Economic Journal, 38 (2): 217-35, 2010
State-Building in Resource-Rich Economies
Atlantic Economic Journal, 39 (2): 171-93, 2011
Aid and Public Finance
(with Markus Gstoettner) Atlantic Economic Journal, 38 (2): 217-35, 2010