Refereed Journals

  1. Refereed Journal // forthcoming

    Harnessing Deductions to Increase Tax Compliance and Formalization

    We evaluate a tax reform in Ecuador that introduced generous deductions from personal income taxes (PIT), encouraging consumers to request receipts. The reform addresses tax evasion by targeting small…

  2. Refereed Journal // forthcoming

    The Anatomy of U.S. Sick Leave Schemes: Evidence from Public School Teachers

    We study how public school teachers use paid sick leave. Most U.S. sick leave schemes operate as individualized credit accounts – paid leave is earned and unused leave accumulates, producing an employee-specific…