Pierre Bachas
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Tax Equity in Low- and Middle-Income Countries Open
Income inequality is high and persistent in developing countries. In this paper, we ask what role taxation can or might play in reducing inequality in low and middle-income countries. Drawing on the recent literature, three findings emerge…
Informality, Consumption Taxes, and Redistribution Open
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 countries, we proxy fo…
Replication package for: Informality, Consumption Taxes and Redistribution Open
Replication package for: Informality, Consumption Taxes and Redistribution This permits the replication of the paper based on metadata from 32 micro household expenditure surveys.
Replication package for: Informality, Consumption Taxes and Redistribution Open
Replication package for: Informality, Consumption Taxes and Redistribution This permits the replication of the paper based on metadata from 32 micro household expenditure surveys.
Replication package for: Informality, Consumption Taxes and Redistribution Open
Replication package for: Informality, Consumption Taxes and Redistribution This permits the replication of the paper based on metadata from 32 micro household expenditure surveys.
Capital Taxation, Development, and Globalization: Evidence from a Macro-Historical Database Open
Exploiting a new global macro-historical database of effective tax rates, we uncover an intriguing pro-tax-capacity effect of international trade. While effective capital tax rates have fallen in developed countries, they have risen in dev…
How Debit Cards Enable the Poor to Save More Open
We study an at‐scale natural experiment in which debit cards were given to cash transfer recipients who already had a bank account. Using administrative account data and household surveys, we find that beneficiaries accumulated a savings s…
Informality, Consumption Taxes and Redistribution Open
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 countries we proxy for i…
Not(ch) Your Average Tax System: Corporate Taxation Under Weak Enforcement Open
How should developing countries tax \n corporate income? This paper studies this question in Costa \n Rica, where firms face discontinuously higher average tax \n rates on profits when their revenue marginally increases. \n The paper combi…
Replication data for: Digital Financial Services Go a Long Way: Transaction Costs and Financial Inclusion Open
Debit cards reduce the travel distance to access bank accounts and can increase financial inclusion. We show that in Mexico, cash transfer beneficiaries who already received their transfers in bank accounts and subsequently received debit …
Size-dependent tax enforcement and compliance : global evidence and aggregate implications Open
This paper studies the prevalence and \n consequences of size-dependent tax enforcement and \n compliance. The identification strategy uses the ranking of \n industries' average firm size in the United States as \n an instrument for the si…
How Debit Cards Enable the Poor to Save More Open
We study an at-scale natural experiment in which debit cards are given to cash transfer recipients who already have a bank account.Using administrative account data and household surveys, we find that beneficiaries accumulate a savings sto…
Essays on Taxation and Transfers in Middle-Income Countries Open
At a time of growing inequality and under-investment in public infrastructure, my re- search has focused on understanding governments’ constraints in raising tax revenue and providing redistribution. These challenges are particularly impor…