With a new development framework under way and an increasingly urgent need to address political, socioeconomic and environmental issues on a global scale, this is a critical moment for the international development agenda. Almost 15 years after the Millennium Declaration, a new phase for...

We show that delegating tax collection to large firms can help build tax capacity in weak-enforcement settings. We exploit two reforms in Argentina that dramatically expanded and subsequently reduced turnover tax withholding by firms. Combining firm-to-firm data with regression discontinuity and...

It is often argued that, ethically, resource rents should accrue to all citizens. Yet in reality the rents from exploiting national resources are often concentrated in the hands of a few. If resource rents were to be taxed, on the other hand, substantial amounts of public money could be raised...