Limits to VAT Self-Enforcement: The Role of Network Frictions in Compliance
with B. Gupta, 2025
[SSRN]
Enhancing Revenue Collection Capacity through Automation: Evidence from a VAT
with B. Gupta, V. Vohra, A. Garg, 2026, under review
[SSRN]
Impact of Third-Party Reporting on Corporate Tax Evasion: Evidence from Indian Tax Records
with S. Alok, S. Agarwal, S. Dixit, 2025
[SSRN]
Misallocation or Misreporting: Evidence from a Value Added Tax in India
2020
Fiscal Externalities of Transaction Taxes: Evidence from the Los Angeles Mansion Tax
with D. Green, V. Jambulapati, J. Liebersohn, 2026
Journal of Public Economics, Forthcoming
[SSRN]
VAT Incidence in Real VAT Systems
with G. Brusco
Journal of Public Economics, 2025, Vol. 249
Government Fragmentation and Economic Growth
with T. Cassidy
Review of Economics and Statistics, 2026, 108 (2)
[SSRN]
Retailer Remittance Matters: Evidence from Voluntary Collection Agreements
with Y. Kacamak, E. Wilking
National Tax Journal, 2023, 76 (2)
[SSRN]
VAT at 100: A Retrospective Survey and Agenda for Future Research
with J. Slemrod
Public Finance Review, 2022, 50 (1), 4-32
[SSRN]
Do Firms Remit At Least 85 % of Tax Everywhere?: New Evidence from India
with J. Slemrod
Journal of Tax Administration, 2018, 4 (1)
[SSRN]
The Impact of VAT administration on Exporters
with G. Brusco
Decentralization and Development
with T. Cassidy
The Impact of Transaction Taxes on Investment
with J. Liebersohn
Wait No More: How the Administration of VAT Refunds Affects Firm Behavior
with G. Brusco, M. Piek, 2024
SA-TIED Working Paper Series, No. 237
Why Don't Firms File Tax Returns on Time? Evidence from the Indian GST
with B. Gupta, A. Garg, P. Dhawan, 2024
ICTD Working Paper Series, No. 207
Taxing Informal and Hard-to-tax Sectors: A Policy Guide
with M. Waseem, 2025
Asian Development Bank