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.
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
[UPDATED] Capital Taxation, Development, and Globalization: Evidence from a Macro-Historical Database
[Note: This paper previously circulated under the title "Globalization and Factor Income Taxation]
(with P. Bachas, M. Fisher-Post and G. Zucman) May 2024
NBER Working Paper No.29819. Coverage: VoxEU; WorldBank. Data: globaltaxation.world
[REVISED] Technology and Tax Capacity: Evidence from Local Governments in Ghana
(with James Dzansi, David Lagakos, and Henry Telli) June 2024
NBER Working Paper No. 29923. Coverage: VoxEU; VoxDev.
SELECTED WORK IN PROGRESS
Informational Barriers to Technology Adoption in Governments: Experimental Evidence from Local Governments in Ghana
(with James Dzansi, David Lagakos, and Henry Telli)
Fiscal Externalities: Evidence from Tariff Reforms and Domestic Production Networks in Rwanda
(with Pierre Bachas, Anne Brockmeyer, and Gabriel Tourek)
Productivity Growth in Government: Evidence from Tax Collection
(with Radhika Goyal and David Lagakos)
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)
Towards a Cashless Economy? Evidence from the Elasticity of Cash Deposits of Mexican Firms
(with Pierre Bachas and Sean Higgins)
Tax Equity in Low- and Middle-Income Countries
(with Pierre Bachas and Lucie Gadenne) Journal of Economic Perspectives, 38 (1): 55-80, 2024.
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
[UPDATED] Capital Taxation, Development, and Globalization: Evidence from a Macro-Historical Database
[Note: This paper previously circulated under the title "Globalization and Factor Income Taxation]
(with P. Bachas, M. Fisher-Post and G. Zucman) May 2024
NBER Working Paper No.29819. Coverage: VoxEU; WorldBank. Data: globaltaxation.world
[REVISED] Technology and Tax Capacity: Evidence from Local Governments in Ghana
(with James Dzansi, David Lagakos, and Henry Telli) June 2024
NBER Working Paper No. 29923. Coverage: VoxEU; VoxDev.
SELECTED WORK IN PROGRESS
Informational Barriers to Technology Adoption in Governments: Experimental Evidence from Local Governments in Ghana
(with James Dzansi, David Lagakos, and Henry Telli)
Fiscal Externalities: Evidence from Tariff Reforms and Domestic Production Networks in Rwanda
(with Pierre Bachas, Anne Brockmeyer, and Gabriel Tourek)
Productivity Growth in Government: Evidence from Tax Collection
(with Radhika Goyal and David Lagakos)
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)
Towards a Cashless Economy? Evidence from the Elasticity of Cash Deposits of Mexican Firms
(with Pierre Bachas and Sean Higgins)
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