central tenets of Islam. To establish causality, we exploit variation in the length of the fasting period due to the rotating …

We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax … estimating tax expenditures. Unlike most previous work on the topic, we focus on how features of the current tax system including … the alternative minimum tax and sunset rules complicate and compromise the value of information provided by the tax …

scheme unsustainable. Islam developed a set of dynamic redistributive rules that were self-enforcing, in regions where arid …

This paper studies the role of technology in local-government tax collection capacity in the developing world. We first … tax billing, collection and enforcement. We then randomize the use of a new revenue collection technology within one large … tax revenues than control collectors. Collectors using the new technology learned faster about which households in their …

and analyze a new database of effective macroeconomic tax rates covering 150 countries since 1965, constructed by … combining national accounts data with government revenue statistics. We obtain four main findings: (1) The effective tax rates … variety of research designs, we find that the rise in capital taxation in developing countries can be explained by a tax …

When tax rates vary by asset, a "hidden" industrial policy may aid industries that invest in a certain mix of assets …. In this paper, we examine whether differential use of depreciable assets gives rise to differential tax treatment of high … technology industries relative to other industries. First, we calculate the total effective tax rate on a marginal investment in …