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Working paper

25 Jun 2018

This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of reminder letters to taxpayers on their payment behavior. The collection of unpaid tax debts constitutes a considerable challenge for tax authorities....

Discussion paper

24 Aug 2015

Investigates the relationship between housing wealth and consumption using postcode-level variation in house prices and administrative data on new passenger vehicle registrations as a proxy for consumption.

Working paper

30 Apr 2015

This paper shows that an economic slump can induce a government to invest in fiscal capacity. Large negative income shocks stress the revenue raising capability of narrow tax bases, making an increase in tax base breadth desirable relative to its fixed implementation cost. A broader...

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