Journal Articles

Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries, Journal of Economic Perspectives (2024) with Anne Brockmeyer, Vedanth Nair, Mazhar Waseem, Miguel Almunia

Teach to comply? Evidence from a taxpayer education program in Rwanda, International Tax and Public Finance (2024) with Fabrizio Santoro and Denis Mukama. Working Paper version | Policy Brief 

Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda, Journal of Behavioural and Experimental Economics (2023)  with Fabrizio Santoro. Working Paper version | Policy Brief 

The VAT in practice: equity, enforcement, and complexity, International Tax and Public Finance (2022) with Roel Dom, Fabrizio Santoro, Denis Mukama. Related working papers 1 and 2 | Policy Brief 

Active Ghosts: Nil-filing in Rwanda, World Development (2022)  with Fabrizio Santoro, Denis Mukama, John Karangwa and Naphtal Hakizimana. Working Paper Version | Policy Brief | Related research

Tax compliance in Rwanda: Evidence from a message field experiment, Economic Development and Cultural Change (2022) with Christopher Nell.   Media coverage from The New Times | Working Paper version | Policy brief 

Systematic reviews of cost-effectiveness in low and middle income countries: a review of reviews, Journal of Development Effectivenss, 2018, with Edoardo Masset, Arnab Acharya, Eva-Maria Egger and Amrita Saha

Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications, Journal of Development Studies, 2017, with Emilija Timmis.   Working Paper version

Aid and Taxation in Ethiopia, Journal of Development Studies, 2016