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

    Randomly Albright: The End of Judge Shopping in the Western District of Texas?

    Because judges exercise discretion in how they handle and decide cases, heterogeneity across judges can affect case outcomes and, thus, preferences among litigants for particular judges. However, selection…

  3. 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…

  4. Refereed Journal // 2026

    Booster draft mechanisms for multi-object assignment

    We describe a new class of mechanisms—referred to as booster draft mechanisms—for allocating indivisible objects among n individuals with responsive preferences. Specifically, n individuals are assigned m