This paper attempts to clarify what it means to be open in ICT4D. The current uses and understandings of ‘open’ and ‘openness’ are problematic for at least two reasons. First, openness as an umbrella term covers a multiplicity of connotations, applications, and interpretations. There is...

In developing economies, managers often choose to hide their firms' activities, and their profits, beyond the reach of government officials. For instance, recent surveys conducted by the World Bank suggest that it is quite common for firms to underreport sales in an effort to evade taxes. In...

This paper studies the coevolution of the fall in the US corporate sector labor share and the rise of business activity in tax-preferred, pass-through form. Reallocating activity to the form it would have taken prior to the Tax Reform Act of 1986 accounts for one third of the decline in the...

This paper uses administrative tax data to estimate top wealth in the United States. We assemble new data that links people to their sources of capital income and develop new methods to estimate the degree of return heterogeneity within asset classes. Disaggregated fixed income data reveal that...