Research

We study how individuals retime capital gains  using administrative transaction-level data on all taxable sales of broker-traded financial assets between 2015 and 2019.

We use machine learning techniques to show that the timing and magnitude of tax rate changes are not driven by economic needs, state politics, institutional rules, neighbor competition, or demographics.

We study the extent to which political polarization permeates U.S. state tax policies from 1910 to 2022.

We study how U.S. state taxes have affected pre-tax income inequality during the last century (1917-2018).

We estimate entrepreneurs' preferences for social insurance coverage and the extent of adverse selection and moral hazard in social insurance for entrepreneurs in Finland.

This paper reviews the literature on the incidence of consumption and labor taxes and focuses on the empirical results that show stark departures from the canonical model of tax incidence, which I refer to as anomalies.

This research estimates the effect of a temporary and large (21 p.p.) value-added tax (VAT) cut and anti-profiteering measures on food necessities during a period of high inflation in Argentina.

We analyze the evolution of U.S. state tax rates since 1910 and state tax revenues from 1942 until 2022.

This research provides novel estimates on the cost of filing taxes over time and in different countries.