The Impact of COVID-19 on Formal Firms: Lessons from Administrative Tax Data
With Pierre Bachas, Pablo Garriga and Camille Semelet
Journal of Development Economics, 175, 103461, 2025.
Coverage from the Economics Observatory, UCL Stone Centre
Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform
[Ungated] [Appendix] [Replication codes]
With Magaly Sáenz Somarriba
American Economic Journal: Economic Policy, 17(1), 242-72, 2025.
Coverage from VoxEU, VoxDev
Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries
[Ungated] [Appendix] [Replication codes]
With Miguel Almunia, Giulia Mascagni, Vedanth Nair and Mazhar Waseem
Journal of Economic Perspectives, 38(1), 107-32, 2024.
Coverage from VoxDev
Transnational Terrorist Recruitment: Evidence from Daesh Personnel Records [Ungated]
With Mohamed Abdel Jelil, Kartika Bhatia, Quy-Toan Do and Clément Joubert
Review of Economics and Statistics, 105 (5), 1092–1109, 2023.
Coverage from Le Monde, Times of Israel, Times of India, Alarabiya, World Bank Blog
Casting a Wider Tax Net: Experimental Evidence from Costa Rica [Ungated] [Appendix] [Slides]
With Marco Hernandez, Stewart Kettle, Spencer Smith
American Economic Journal: Economic Policy, 11(3), 55-87, 2019
Coverage from VoxDev, ICTD, World Bank blog
Trade Between Algeria and Mali: The Normality of Informality
With Sami Bensassi, Matthieu Pellerin and Gael Raballand
Middle East Development Journal, 9, 1-23, 2017
Winner of the Prize for Best Paper in International Economics, Economic and Social Research Forum
Coverage from The Economist
Production vs Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan [Slides]
With Michael Best, Henrik Kleven, Johannes Spinnewijn, Mazhar Waseem
Journal of Political Economy, 123(6), 1311-1355, 2015
Coverage from Microeconomic Insights, Vox, World Bank Blog
Featured by the Independent Commission for the Reform of International Corporate Taxation
The Investment Effect of Taxation: Evidence from a UK Tax Kink
Fiscal Studies, 34(4), 477-509, 2014
Exporting for Development? The Pineapple Sector in Ghana
L’Economie Politique, 41, 69-78, 2009
Not peer reviewed:
VoxDev Literature Review on Taxation and Development
With Anders Jensen (Senior Editor) and Lucie Gadenne