PUBLICATIONS
Informality, Consumption Taxes and Redistribution with Lucie Gadenne & Anders Jensen.
Review of Economic Studies, Forthcoming. NBER Working Paper 27429 , WB Working Paper 9267, Codes. Coverage: VoxDev, World Bank
Corporate Taxation Under Weak Enforcement, with Mauricio Soto.
American Economic Journal: Economic Policy, November 2021. WB Working Paper 8524, Coverage: Estado de la Nacion.
How Debit Cards Enable the Poor to Save More, with Paul Gertler, Sean Higgins & Enrique Seira,
Journal of Finance, March 2021. NBER Working Paper No 23252, Coverage: VoxDev.
Size-Dependent Tax Enforcement and Compliance: Global Evidence and Aggregate Implications, with Roberto Fattal Jaef & Anders Jensen, Journal of Development Economics, September 2019. WB Working Paper 8363.
Digital Financial Services Go a Long Way: Transaction Costs and Financial Inclusion, with Paul Gertler, Sean Higgins & Enrique Seira, American Economic Association Papers and Proceedings, May 2018
Review of Economic Studies, Forthcoming. NBER Working Paper 27429 , WB Working Paper 9267, Codes. Coverage: VoxDev, World Bank
Corporate Taxation Under Weak Enforcement, with Mauricio Soto.
American Economic Journal: Economic Policy, November 2021. WB Working Paper 8524, Coverage: Estado de la Nacion.
How Debit Cards Enable the Poor to Save More, with Paul Gertler, Sean Higgins & Enrique Seira,
Journal of Finance, March 2021. NBER Working Paper No 23252, Coverage: VoxDev.
Size-Dependent Tax Enforcement and Compliance: Global Evidence and Aggregate Implications, with Roberto Fattal Jaef & Anders Jensen, Journal of Development Economics, September 2019. WB Working Paper 8363.
Digital Financial Services Go a Long Way: Transaction Costs and Financial Inclusion, with Paul Gertler, Sean Higgins & Enrique Seira, American Economic Association Papers and Proceedings, May 2018
WORKING PAPERS
Globalization and Factor Income Taxation with Matt Fischer-Post, Anders Jensen & Gabriel Zucman. May 2023
Online Appendix, Data & Codes, NBER Working Paper 29819, WB Working Paper 9973. Coverage: VoxEU Blog, World Bank Blog
Effective Tax Rates and Firm Size with Anne Brockmeyer, Roel Dom and Camille Semelet . Feb 2023
WB Working Paper 10312, EUTAX Observatory WP 14. Coverage: World Bank Blog
The Impact of COVID-19 on Formal Firms: Micro Tax Data Simulations Across Countries with Anne Brockmeyer and Camille Semelet. August 2020 Replication Codes. . Coverage: EconObservatory Summary
Globalization and Factor Income Taxation with Matt Fischer-Post, Anders Jensen & Gabriel Zucman. May 2023
Online Appendix, Data & Codes, NBER Working Paper 29819, WB Working Paper 9973. Coverage: VoxEU Blog, World Bank Blog
Effective Tax Rates and Firm Size with Anne Brockmeyer, Roel Dom and Camille Semelet . Feb 2023
WB Working Paper 10312, EUTAX Observatory WP 14. Coverage: World Bank Blog
The Impact of COVID-19 on Formal Firms: Micro Tax Data Simulations Across Countries with Anne Brockmeyer and Camille Semelet. August 2020 Replication Codes. . Coverage: EconObservatory Summary
WORK IN PROGRESS
Audit Selection under Weak Fiscal Capacity: A Field Experiment in Senegal, with Anne Brockmeyer, Alipio Ferreira & Bassirou Sarr, AEA RCT REGISTRY
Should low-income countries leave discretion to tax inspectors to select firms for audit or should selection be determined by risk-scoring algorithms? Does the optimal amount of discretion depend on the quantity of third-party information available and its ease of access for tax inspectors? In a context with weak fiscal capacity, leveraging inspectors’ private information could be valuable but opens the door to discrimination and corruption. This project tests which selection method (discretionary inspector selection or algorithm selection based on risk scores) is most effective in detecting firm non-compliance and increasing audit yield. An experiment in collaboration with the tax administration in Senegal is currently in the field.
Towards a Cashless Economy? Evidence from the Elasticity of Cash Deposits of Mexican Firms, with Sean Higgins & Anders Jensen. Oct 2020. (Slides)
Audit Selection under Weak Fiscal Capacity: A Field Experiment in Senegal, with Anne Brockmeyer, Alipio Ferreira & Bassirou Sarr, AEA RCT REGISTRY
Should low-income countries leave discretion to tax inspectors to select firms for audit or should selection be determined by risk-scoring algorithms? Does the optimal amount of discretion depend on the quantity of third-party information available and its ease of access for tax inspectors? In a context with weak fiscal capacity, leveraging inspectors’ private information could be valuable but opens the door to discrimination and corruption. This project tests which selection method (discretionary inspector selection or algorithm selection based on risk scores) is most effective in detecting firm non-compliance and increasing audit yield. An experiment in collaboration with the tax administration in Senegal is currently in the field.
Towards a Cashless Economy? Evidence from the Elasticity of Cash Deposits of Mexican Firms, with Sean Higgins & Anders Jensen. Oct 2020. (Slides)
