Are U.S. State Tax Policies Increasingly Polarized?
We study the extent to which political polarization permeates U.S. state tax policies from 1910 to 2022.
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Our Research: Value Added And Sales Taxes
Tax Incidence Anomalies
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.
Can VAT Cuts and Anti-Profiteering Measures Dampen the Effects of Food Price Inflation?
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.
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What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy
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.
One Hundred Years of U.S. State Taxation
We analyze the evolution of U.S. state tax rates since 1910 and state tax revenues from 1942 until 2022.
Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms
This research uses all value-added tax (VAT) changes across EU Member States from 1988 to 2016 to estimate the effect of VATs on trade flows.
What Goes Up May Not Come Down: Asymmetric Incidence of Value Added Taxes
This paper provides evidence that prices respond significantly more strongly to increases than to decreases in value-added taxes (VATs).
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Who Really Benefits From Consumption Tax Cuts? Evidence From a Large VAT Cut in France
This paper evaluates the incidence of a large cut in value-added taxes (VATs) for French sit-down restaurants in 2009.
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