Our team has produced a broad set of publications and policy papers using micro tax data.
Below you can access our publications and reports, which are categorized into four thematic pillars. We also offer some general guidance on how to work with micro tax data.
Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform
American Economic Journal: Economic Policy (forthcoming)
Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras
American Economic Journal: Economic Policy, Vol. 16, No. 1, 2024
Firms as Tax Collectors | Blog
Journal of Public Economics, Vol. 233, 2024
Improving Tax Compliance without Increasing Revenue: Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea
Economic Development and Cultural Change, Vol. 72, No. 2, 2024
How Can Lower-Income Countries Collect More Taxes? The Role of Technology, Tax Agents, and Politics
Journal of Economic Perspectives, Vol. 38, No. 1, 2024
Technology, Taxation and Corruption: Experimental Evidence from Electronic Tax Filing
American Economic Journal: Economic Policy, Vol. 14, No. 1, 2022
Casting a Wider Tax Net: Experimental Evidence from Costa Rica | Blog
American Economic Journal: Economic Policy, Vol. 11, No. 3, 2019
Trade Between Algeria and Mali: The Normality of Informality
Middle East Development Journal, Vol. 9, No. 2, 2017
Revealing Tax Evasion: Experimental Evidence from a Representative Survey of Indonesian Firms | VoxDev Blog | DevPolicy Blog
Offshore Data Leaks and Tax Enforcement in Developing Countries
Do Deadline Extensions Encourage Tax Filing? Evidence from Pakistan
Strengthening Personal Income Taxation in Senegal - Case Study
Promoting Tax Compliance in Kosovo with Behavioral Insights | Blog
Behavioral Insights for Tax Compliance
Improving Consumption-Based Tax Compliance: Evidence from Point of Sale Usage in Subnational Governments in Indonesia | Blog
Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance
How Does the Progressivity of Taxes and Government Transfers Impact People’s Willingness to Pay Tax?: Experimental Evidence across Developing Countries
Journal of Development Economics (forthcoming)
Tax Equity in Low- and Middle-Income Countries
Journal of Economic Perspectives, Vol. 38, No. 1, 2024
Informality, Consumption Taxes, and Redistribution | Blog
Review of Economic Studies, rdad095, 2023
Why Are Relatively Poor People Not More Supportive of Redistribution? Evidence from a Randomized Survey Experiment across Ten Countries
American Economic Journal: Economic Policy, Vol. 13, No. 4, 2021
Tax Progressivity and Taxing the Rich in Developing Countries: Lessons from Latin America
Oxford Review of Economic Policy, Vol. 39, No. 3, 2023
Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa | Blog | ICTD Blog
It takes two to tango: Labor responses to an income tax holiday in Argentina
Beyond Unicorns: Harnessing Digital Technologies for Inclusion in Indonesia
Gender and Property Taxes in São Paulo | Blog
Building Gender Equality Objectives in Tax and Customs Administrations | Blog
Unpacking Tax Compliance from a Gender Perspective | Blog
Corporate Responses to Size-Based Tax Rates in Lithuania | Blog
Two Decades of Top Income Shares in Honduras
Can VAT Cuts and Anti-Profiteering Measures Dampen the Effects of Food Price Inflation?
Revealing 21% of GDP in Hidden Assets: Evidence from Argentina
Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries
Journal of Economic Perspectives, Vol. 38, No. 1, 2024
Production vs Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan | Blog
Journal of Political Economy, Vol. 123, No. 6, 2015
The Investment Effect of Taxation: Evidence from a UK Tax Kink
Fiscal Studies, Vol. 35, 2014
VAT Refunds and Firms’ Performance : Evidence from a Withholding Reform in Honduras
Thailand Public Spending and Revenue Assessment: Promoting an Inclusive and Sustainable Future
Fiscal Implications of the Deteriorating Global Economic Environment for EMDEs
Fiscal Capacity Estimation to Incentivize Subnational Tax Effort | Blog
How Have Formal Firms Recovered From the Pandemic? Insights From Survey and Tax Administrative Data in Zambia
Journal of African Economies, ejad022, 2023
Supply Chains in Times of Crisis: Evidence from Kenya’s Production Network | Blog
World Development, Vol. 173, 2024
Spatial Inequality and Informality in Kenya’s Firm Network
Firms’ Networks Under Export Exemption Regimes: Stylized Facts from Honduras
The Impact of COVID-19 on Formal Firms: Lessons from Administrative Tax Data