This paper provides estimates for the base elasticities of Dutch taxes, paying particular attention to differences between short-and long-term elasticities, and allowing for asymmetric adjustment. Estimates are presented for five tax categories for the period 1970-2005, after making appropriate...

Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is highly unequal vis-à-vis their demands of public services. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities...

We show that delegating tax collection to large firms can help build tax capacity in weak-enforcement settings. We exploit two reforms in Argentina that dramatically expanded and subsequently reduced turnover tax withholding by firms. Combining firm-to-firm data with regression discontinuity and...

Using data we collected in rural Burkina Faso, we examine how children's cognitive abilities influence resource constrained households' decisions to invest in their education. We use a direct measure of child ability for all primary school-aged children, regardless of current school enrollment....

We conducted a unique randomized experiment to estimate the impact of alternative cash transfer delivery mechanisms on household demand for routine preventative health services in rural Burkina Faso. The two-year pilot program randomly distributed cash transfers that were either conditional or...

We evaluate the causal effects of a program that constructed high quality girl-friendly primary schools in Burkina Faso, using a regression discontinuity design 2.5 years after the program started. We find that the program increased enrollment of all children between the ages of 5 and 12 by 20...

Extremist activities and violence in the centres of conflict in the Sahel (i.e. Burkina Faso, Mali and Niger) are moving south towards the four countries of interest of this paper (Côte d'Ivoire, Ghana, Senegal and Togo). At the time of writing, all except Ghana have experienced direct jihadist...

This paper examines the variety of agrarian classes of labour and the challenges they face in organizing and pursuing their interests. By taking the cotton sector in Burkina Faso as a case study, it analyses how various ‘classes of labour’ organize and mobilize for collective action to raise...