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Publications (73)
Working Paper
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Cross-border traders face a choice between official and unofficial border crossings. The latter allow them to evade taxes, but expose them to other risks, such as bribes, fines, and arrest. We investigate the perceptions of cross-border traders about the risks of trading officially vs unofficially...
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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...
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The extant literature on status-signalling primarily adopts Veblen’s theory of class to caste and racial identities. This study aims to adopt a more suitable theoretical lens that is more relevant not only for class identities, but also for other identities such as caste and race. By viewing...
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Affirmative action, or positive discrimination favouring the members of marginalized populations, is a key policy approach for addressing group-based inequalities along ethnic, religious, and racial lines (e.g. horizontal inequalities). It is adopted in dozens of countries around the world in the...
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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...
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This paper examines how trade sanctions affect the allocation of workers across formal and informal employment. We analyse the case of the unexpected and unprecedented trade sanctions imposed on Iran in 2012. We use a difference-in-differences approach and compare the probability of working in the...
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– A systematic literature review
This paper provides a systematic review of quantitative literature investigating the success of affirmative action policies in addressing socio-economic inequalities between ethnic groups in education and employment. We focus on two of the most influential national experiences: caste-based...
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– A systematic review of the literature
Despite the good intentions behind affirmative action policies to mediate ‘horizontal inequalities’ between ethnic groups, the evidence on their effectiveness remains open to debate. In this study, we conduct a systematic review of the literature with global scope, to add new clarity on whether...
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The United Kingdom’s (UK) property markets are thought to be a common destination for corrupt and criminal assets and money laundering, with investment often through offshore shell companies. Following the Russian invasion of Ukraine in 2022, we study the impact of the introduction of a policy in...
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This study examines how, why, and under what conditions marginalized women of customary communities can contribute and gain access to the benefits of the social forestry programme. We found that customary communities’ dependence on forest resources creates a structure that divides labour and...
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Uganda’s post-colony continues to be haunted by the colonial logic of ethnicity. This logic has mapped the country’s post-colonial political landscape as a terrain on which spirals of ethnic-based conflicts and violence are the norm. Because colonial ethnic spatial demarcations were also unequally...
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In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle the question of optimal taxation when constituencies with opposing objectives (the poor and the rich) push tax policy in different directions. We think in terms of a government...
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We study whether misinvoicing in international trade is reflected in cross-border bank accounts as reported by offshore financial centres. We show that residents hold more offshore wealth when local misinvoicing practices thrive, especially for under-invoiced exports of natural resources. These...
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This paper constructs time series of global profit shifting covering the 2015–19 period, during which major international efforts were implemented to curb profit shifting. We find that (i) multinational profits grew faster than global profits, (ii) the share of multinational profits booked in tax...
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– Past and present
The paper examines the existing state of reservations, more specifically, reservation policies and reservations for government jobs for the Other Backward Classes (OBCs) in India. It discusses the progression and ramifications of these policies and how they have affected the democratization of...
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We study the short-term effect of the introduction of the mandatory disclosure programme for aggressive tax arrangements by focusing on the one introduced in May 2018 under Council Directive 2018/288/EU (or DAC6). Employing bilateral data on cross-border deposits, we study the effect of this new...
Displaying 16 of 73 results