Tax

COVID-19-Induced Cash Flow Constraints and the Burden of Taxation: A Study with the Kenya Revenue Authority

This project will study the effect of the coronavirus crisis on formal economic activity and tax collection in Kenya, evaluate the impact of changes to tax policy in reaction to it and explore low-cost interventions that could encourage tax compliance.

Research Project
30 Jun 2020

On the Origins of the State: Stationary Bandits and Taxation in Eastern Congo

A positive demand shock for coltan, a mineral whose bulky output cannot be concealed, leads armed actors to create illicit customs and provide protection at coltan mines, where they settle as “stationary bandits.” A similar shock for gold, easy to conceal,

Journal Article
1 Jan 2020