Research

Working Papers

• When Private Firms Provide Public Goods: The Allocation of CSR Spending  (with K.F. Cramer and N. Pinardon-Touati)
  Submitted

• Community Networks and Trade (with J. Boken, T.K Nandi and M. Santamaria)

Conditionally Accepted, Journal of the European Economic Association

Non technical summaries: Vox.eu, VoxDev.

• Taxation and Supplier Networks: Evidence from India (with T. K. Nandi and R. Rathelot) 

Conditionally Accepted, American Economic Journal: Applied Economics

Non technical summaries:  Ideas For India, VoxDev, Vox.eu, Policy brief (IGC), Video (TaxDev). 

• The Form of Transfers: In-kind, Cash, or Vouchers? (with M. Singhal) 

Invited for the Handbook on Social Protection (editors R. Hanna and B. Olken)

Publications

• In-Kind Transfers as Insurance (with S. Norris, M. Singhal and S. Sukhtankar) 

American Economic Review, 2024, Vol 114 (9). 

Non technical summaries: VoxDev, Ideas For India 

• The Equity of Tax Systems in Low and Middle Income Countries (with P. Bachas and A. Jensen)

Journal of Economic Perspectives, 2024, Vol 38 (1).

• Informality, Consumption Taxes and Redistribution (with P. Bachas and A. Jensen)

Review of Economic Studies, 2023

Supplementary Material, Replication Code. Non technical summaries: VoxDev, World Bank blog 

• Does Going Cashless Make You Tax-Rich? Evidence from India's Demonetization Experiment (with S. Das, T. K.Nandi and R. Warwick) 

Journal of Public Economics, 2023, Vol 224. 

Non technical summaries: VoxDev, Ideas for India.

• Can Rationing Increase Welfare? Theory and an Application to India's Ration Shop System 

American Economic Journal: Economic Policy, 2020, Vol 12 (4). 

Online Appendix, Replication code & data, CEPR WP (long version)

• Tax Revenues and the Fiscal Cost of Trade Liberalization, 1792-2006 (with J. Cage) 

Explorations in Economic History, 2018, Vol. 70 . 

Online Appendix, Data & replication code, CEPR WP (long version),  Non technical summary: TradeTalks podcast.

• Tax Me, But Spend Wisely? Sources of Public Finance and Government Accountability  

American Economic Journal: Applied Economics, 2017, Vol 9 (1).

Online Appendix, Data & replication code, Non technical summary Video VoxDev 

• Decentralization in Developing Economies (with M. Singhal)

Annual Review of Economics, 2014 . 

NBER Working Paper Version

• A Tale of Procyclicality, Aid Flows and Debt : Government Spending in Sub-Saharan Africa (with V. Lledo and I. Yackovlev) 

Journal of African Economies, 2011, Vol 20 (5)  

IMF Working Paper Version 

Policy briefs and reports

• The tax system is making net zero more costly than it has to be (with B. Upton)

Institute for Fiscal Studies Report, June 2025.  Coverage: Undercover  Economist (FT), The Times, The Guardian, FT, Telegraph, Express and The Sun (print only). 

• Exposure to Air Pollution in England, 2003-2023 (with M. Leroutier, R. Toneto and B. Upton ) 

Institute for Fiscal Studies Report, December 2024. 

Infographics: IFS website. Coverage: Independent, Daily Mail, KL1 radio.

• ODI Briefing Paper, May 2020 'Mobilising revenue: opportunities for lower-income countries during the pandemic'

• IGC Policy Brief, Aug 2019  'Do taxes affect firm-to-firm trade? Evidence from India'

• IFS Briefing Notes, 2018 'The impact of VAT and turnover taxes on firms’ supply chain choices: evidence from India'

• IFS Briefing Note, 2017 'VAT and simplified tax schemes'

• IGC Policy Report, Nov 2016  'Local resource mobilization: key principles and options for reform' 

Misc

Slides for my  Keynote Lecture 'Public  Finance in  Developing Countries', IIPF  Congress 2022