ATLAS OF THE OFFSHORE WORLD
A new effort by the EU Tax Observatory to inform the global debate around international tax evasion and avoidance. It offers up-to-date information about the dynamic of profit shifting by multinational companies and offshore wealth.
CHAPTERS & POLICY REPORTS
Taxes, Spending, and Equity : International Patterns and Lessons for Developing Countries with Mariano Sosa and Matt Wai-Poi,
November 2025
VAT Cashback Programs in Practice: The Case of Devolve-ICMS in Rio Grande do Sul, Brazil with Tatiana Flores, Gabriel Lara Ibarra, Anderson Aparecido Mantovani, Evandro Souza de Oliveira, Giovanni Padilha, Thiago Scot. September 2025
Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes, Prosperity Insight Series Washington, D.C. : World Bank Group 2025 (with T Scott, S Cesteros, T Flores, G Oqueli, E Espinal Hernandez, W Ponces Nuñez, S Canales Lincona)
Offshore Data Leaks and Administrative Data in Developing Countries, Equitable Growth, Finance and Institutions Notes Washington, D.C. : World Bank Group. 2024 (with Matt Collin, Tatiana Flores, Thiago Scot & Luy Hao)
Administrative Data and Methodologies for Tax Policy, International Growth Center Synthesis Paper, 2023. (with Anders Jensen)
Strengthening Personal Income Taxation in Senegal - Case Study, Equitable Growth, Finance and Institutions Notes Washington, D.C. : World Bank Group. 2023 (with Leo Czajka, Aissatou Diallo, Justine Knebelmann & Anaelle Toure)
Taxes, Transfers, and Subsidies: Improving Progressivity and Reducing the Cost to the Poor, Chapter 5 of Poverty and Shared Prosperity Report (PSPR) 2022. (with Mariano Sosa & Matt Wai-Poi)
Responses of Firms to Taxation and the Link to Informality: Evidence from India’s GST, Chapter 4 in Hidden Potential: Rethinking Informality in South Asia, 2022. (with Davi Bhering, Lucie Gadenne & Radhika Kaul)
Tax Policy Options for Increasing Revenue in North Macedonia Public Finance Review, 2018 (with Dinar Prihardini)
COVID19 RELATED WORK
As part of the World Bank's effort to provide advice on the impact of COVID on firms, together with my colleague Anne Brockmeyer, we wrote a series of country specific notes on how COVID impacts formal firms using administrative tax data.
See the Blog post summary here.
Country Specific Notes: Albania, Costa Rica, Ecuador, Eswatini, Ethiopia, Guatemala, Montenegro, Rwanda, Senegal, Uganda
TIDBITS
A 2021 video presentation of my research at the World Bank's Policy Research Talks.
A new effort by the EU Tax Observatory to inform the global debate around international tax evasion and avoidance. It offers up-to-date information about the dynamic of profit shifting by multinational companies and offshore wealth.
CHAPTERS & POLICY REPORTS
Taxes, Spending, and Equity : International Patterns and Lessons for Developing Countries with Mariano Sosa and Matt Wai-Poi,
November 2025
VAT Cashback Programs in Practice: The Case of Devolve-ICMS in Rio Grande do Sul, Brazil with Tatiana Flores, Gabriel Lara Ibarra, Anderson Aparecido Mantovani, Evandro Souza de Oliveira, Giovanni Padilha, Thiago Scot. September 2025
Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes, Prosperity Insight Series Washington, D.C. : World Bank Group 2025 (with T Scott, S Cesteros, T Flores, G Oqueli, E Espinal Hernandez, W Ponces Nuñez, S Canales Lincona)
Offshore Data Leaks and Administrative Data in Developing Countries, Equitable Growth, Finance and Institutions Notes Washington, D.C. : World Bank Group. 2024 (with Matt Collin, Tatiana Flores, Thiago Scot & Luy Hao)
Administrative Data and Methodologies for Tax Policy, International Growth Center Synthesis Paper, 2023. (with Anders Jensen)
Strengthening Personal Income Taxation in Senegal - Case Study, Equitable Growth, Finance and Institutions Notes Washington, D.C. : World Bank Group. 2023 (with Leo Czajka, Aissatou Diallo, Justine Knebelmann & Anaelle Toure)
Taxes, Transfers, and Subsidies: Improving Progressivity and Reducing the Cost to the Poor, Chapter 5 of Poverty and Shared Prosperity Report (PSPR) 2022. (with Mariano Sosa & Matt Wai-Poi)
Responses of Firms to Taxation and the Link to Informality: Evidence from India’s GST, Chapter 4 in Hidden Potential: Rethinking Informality in South Asia, 2022. (with Davi Bhering, Lucie Gadenne & Radhika Kaul)
Tax Policy Options for Increasing Revenue in North Macedonia Public Finance Review, 2018 (with Dinar Prihardini)
COVID19 RELATED WORK
As part of the World Bank's effort to provide advice on the impact of COVID on firms, together with my colleague Anne Brockmeyer, we wrote a series of country specific notes on how COVID impacts formal firms using administrative tax data.
See the Blog post summary here.
Country Specific Notes: Albania, Costa Rica, Ecuador, Eswatini, Ethiopia, Guatemala, Montenegro, Rwanda, Senegal, Uganda
TIDBITS
A 2021 video presentation of my research at the World Bank's Policy Research Talks.
