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The Harvard Center for International Development is home to faculty affiliates from each school at Harvard University, working across sectors in developing nations around the world.

Faculty research is published in a wide range of academic and policy venues and can be found through the feed and filters below. Select faculty research papers are highlighted in our Faculty Research Insights series on our blog, CID Voices.

CID working papers published by Harvard faculty, graduate students, and research fellows prior to 2024 can be found here. 

CID Faculty Research Insights

Showing results 1 - 10 of 11

Harvard Kennedy School Logo
 
Tax Equity in Low- and Middle-Income Countries
Anders Jensen
Vol. 38, Issue 1, Pages 55-80
Income inequality is high and persistent in developing countries. In this paper, we ask what role taxation can or might play in reducing inequality in low and middle-income…
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Informality, Consumption Taxes, and Redistribution
Anders Jensen
Pages 1-31
Can taxes on consumption redistribute in developing countries? Contrary to consensus, we show that taxing consumption is progressive once we account for informal consumption.…
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Globalization and Factor Income Taxation
Anders Jensen
ÌÇÐÄvlog¹ÙÍø Working Paper No. RWP23-027
Exploiting a new global macro-historical database of effective tax rates, we uncover an intriguing pro-tax-capacity effect of international trade. While effective capital tax…
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Norms, Enforcement, and Tax Evasion
Anders Jensen
Vol. 105, Issue 4, Pages 998-1007
This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin…
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Technology and Tax Capacity: Evidence from Ghana
Anders Jensen
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Technology and Local State Capacity: Evidence from Ghana
Anders Jensen
ÌÇÐÄvlog¹ÙÍø Working Paper No. RWP22-005
This paper studies the role of technology in local-government tax collection capacity in the developing world. We first conduct a new census of all local governments in Ghana to…
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Globalization and Factor Income Taxation
Anders Jensen
How has globalization affected the relative taxation of labor and capital, and why? To address this question we build and analyze a new database of effective macroeconomic tax…
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Employment Structure and the Rise of the Modern Tax System
Anders Jensen
Vol. 112, Issue 1, Pages 213-234
This paper builds a new microdatabase that covers 100 countries at all income levels and long-run time series in the United States (1870–2010) and Mexico (1960–2010) to document…
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Informality, Consumption Taxes and Redistribution
Anders Jensen
ÌÇÐÄvlog¹ÙÍø Working Paper No. RWP21-026
Can taxes on consumption redistribute in developing countries? Contrary to consensus, we show that taxing consumption is progressive once we account for informal consumption.…
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Covid-19 and taxes: policies for the post-pandemic recovery
Anders Jensen
• The COVID-19 pandemic has placed unprecedented strain on public finances across developing countries. Large fiscal responses and weak economic activity have widened deficits and…