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Publications (3)
Working Paper
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– Evidence from Zambian tax administrative data
We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for excess bunching at the first kink in the tax...
Working Paper
pdf
Financial sanctions, which aim to economically hurt a target by restricting its access to financial assets and markets, require the ability to identify who owns an asset. Although experts have long claimed that offshore financial centres that offer secrecy (‘tax havens’) undermine sanctions by...
– How tax havens facilitate corruption in the extractive industries
In many countries, news of an oil discovery or the award of an exploration license is rarely greeted with enthusiasm by the general public. Any hopes of widespread development quickly vanish once people realize only a small elite group stands to benefit. Estimates of global foreign bribery suggest...
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