Fiscal Externalities of Transaction Taxes: Evidence from the Los Angeles Mansion Tax
with D. Green, V. Jambulapati, J. Liebersohn, 2025
Journal of Public Economics, revise and resubmit
[SSRN]
Limits to VAT Self-Enforcement: The Role of Network Frictions in Compliance
with B. Gupta, 2025, under review
[SSRN]
Enhancing Revenue Collection Capacity through Automation: Evidence from a VAT
with B. Gupta, V. Vohra, 2025
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
VAT Incidence in Real VAT Systems
with G. Brusco, September 2025
Journal of Public Economics, 2025, Vol. 249
Government Fragmentation and Economic Growth
with T. Cassidy, September 2024
Review of Economics and Statistics, Forthcoming
[SSRN]
Retailer Remittance Matters: Evidence from Voluntary Collection Agreements
with Y. Kacamak, E. Wilking, June 2023
National Tax Journal, 2023, 76 (2)
[SSRN]
VAT at 100: A Retrospective Survey and Agenda for Future Research
with J. Slemrod, May 2022
Public Finance Review, 50 (1), 4-32
[SSRN]
Do Firms Remit At Least 85 % of Tax Everywhere?: New Evidence from India
with J. Slemrod, 2018
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