The (unintended) effects of China’s 2004 tax reform Firms used VAT savings from China’s tax reform to invest in machinery as intended, but the reform reduced firm productivity, exports and employment Public Economics Jing Cai Ann Harrison Published 23.01.19
Tax audits as scarecrows: Evidence from Uruguay How does information about tax audits affect tax evasion? Firms do increase their tax compliance but this response is not necessarily rational. Public Economics Marcelo Bergolo Rodrigo Ceni Guillermo Cruces Matias Giaccobasso Ricardo Perez-Truglia Published 15.02.18
Economic Reforms in Argentina: Insights from Sebastian Galiani Sebastian Galiani, Deputy Minister at the Argentinian Treasury on the past and future of economic reforms in Argentina. Institutions & Political Economy Sebastian Galiani Published 02.11.17
Taxing trends in Asia and Latin America An empirical analysis of the determinants of tax revenue performance reveals both differences and similarities between the two regions Public Economics Joshua Aizenman Yothin Jinjarak Jungsuk Kim Donghyun Park Published 08.01.16
