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Publications and Working Papers

"Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax", December 2020

"The Role of Withholding in the Self-Enforcement of a Value-Added Tax: Evidence from Pakistan", April 2020, Accepted Review of Economics and Statistics

"How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan" (Joint with Joel Slemrod and Obeid Ur Rehman) February 2020, Accepted Review of Economics and Statistics

"Does Cutting the Tax Rate to Zero Induce Behavior Different from Other Tax Cuts? Evidence from Pakistan" 2020 Review of Economics and Statistics 102(3), 426-441

"Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform" 2018 Journal of Public Economics 157, 41-77

"Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan" (joint with Michael Best, Anne Brockmeyer, Henrik Kleven, and Johannes Spinnewijn). Journal of Political Economy 123(6), 1311-1355, 2015

"Using Notches to Uncover Optimization Frictions and Structural Elasticities: Evidence from Pakistan" (joint with Henrik Kleven) Quarterly Journal of Economics 128, 669-723, 2013