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VAT distortions in India
When thinking about VAT incidence in countries with high registration thresholds it is important to consider the impact on VAT-unregistered firms. Their interaction with the VAT system matters for progressivity and introduces distortionary effects on...
Does rural electrification cause economic development?
The economic benefits of expanding electricity access likely do not outweigh the costs in small rural villages, but likely do in larger communities.
Why digital transactions aren’t a silver bullet for tax compliance: Evidence from Uruguay
Electronic payment cards leave a digital trail that can be used for tax enforcement, but tax compliance may not increase if firms also trade in cash
