Lucy Martin is an Associate Professor of Political Science at the University of North Carolina - Chapel Hill. She has a Ph.D. in Political Science and an M.A. in Economics from Yale University. Her research combines formal theory, lab experiments, field experiments, and observational data to understand the factors that drive political accountability and state development, particularly those related to taxation. Her work shows that taxation increases the accountability pressures citizens place on governments, and that this affects the conditions under which governments will choose to tax, and when they will seek quasi-voluntary compliance rather than taxing coercively.  Her work has been published in the American Political Science Review, American Journal of Political Science, the Journal of Politics, Political Behavior, Review of International Organizations, and the Journal of Experimental Political Science, and has been covered in The Economist. Her book, Strategic Taxation, is was published in 2023 with Oxford University Press.