Now showing items 1-5 of 5

    • Employment Structure and the Rise of the Modern Tax System 

      Jensen, Anders (Center for International Development at Harvard University, 2019-10)
      This paper shows how the increase in information trails through the long-run transition from self-employment to employee-jobs explains the rise of the modern income tax system. I construct a new database which covers 100 ...
    • Informality, Consumption Taxes and Redistribution 

      Jensen, Anders (Harvard Kennedy School, 2021-10)
      Can taxes on consumption redistribute in developing countries? Contrary to consensus, we show that taxing consumption is progressive once we account for informal consumption. Using household expenditure surveys in 32 ...
    • Informality, Consumption Taxes and Redistribution 

      Bachas, Pierre; Gadenne, Lucie; Jensen, Anders (Center for International Development at Harvard University, 2021-09)
      Can taxes on consumption redistribute in developing countries? Contrary to consensus, we show that taxing consumption is progressive once we account for informal consumption. Using household expenditure surveys in 32 ...
    • Norms, Enforcement, and Tax Evasion 

      Besley, Timothy; Jensen, Anders; Persson, Torsten (Center for International Development at Harvard University, 2019-09)
      This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the ...
    • Technology and Local State Capacity: Evidence from Ghana 

      Jensen, Anders; Dzansi, James; Lagakos, David; Telli, Henry (Harvard Kennedy School, 2022-04)
      This paper studies the role of technology in local-government tax collection capacity in the developing world. We first conduct a new census of all local governments in Ghana to document a strong association between ...