Research

Journal Articles

Ghosting the Tax Authority: Fake Firms and Tax Fraud (PDF, 3 MB)
Conditionally accepted at American Economic Review: Insights, with Paul Carrillo, Dave Donaldson and Monica Singhal.
⇒ Podcast available on VoxTalks

Exports, Imports, and Earnings Inequality: Measures of Exposure and Estimates of Incidence, (PDF, 1 MB)
Quarterly Journal of Economics, 2022, with Rodrigo Adão, Paul Carrillo, Arnaud Costinot and Dave Donaldson.

Savings Accounts to Borrow Less: Experimental Evidence from Chile (PDF, 438 KB)
Journal of Human Resources, 2022, with Felipe Kast.
   - Featured in La Tercera 

Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile (PDF, 478 KB)
AEA Papers and Proceedings, 2019, with Sebastián Bustos, José Vila-Belda and Gabriel Zucman.

Saving More in Groups: Field Experimental Evidence from Chile (PDF, 1 MB)
Journal of Development Economics, 2018, with Felipe Kast and Stephan Meier.
- Featured in Time, Business Insider, Freakonomics, Wall Street Journal, Yahoo!
  Finance, Scientific American

Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement. (PDF, 788 KB)
with Paul Carrillo and Monica Singhal. American Economic Journal: Applied Economics, 2017.
⇒ Summarized in VoxDev
- Winner of the Excellence Prize in Applied Development Research, VfS, 2018
- Featured on BBC Radio

No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax. (PDF, 638 KB)
American Economic Review, 2015.
⇒ Summarized in J-PAL
- Featured in New York Times, CNN, World Bank News, Bloomberg News, El País

Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies. (PDF, 1 MB)
Tax Administration Review, 2014, with Cristobal Marshall and Pamela Castellon.
⇒ Spanish version available in CIAT

Working Papers

Distortion by Audit: Evidence from Public Procurement (PDF, 1 MB) [Online Appendix (PDF, 517 KB)] [Online Data Appendix (PDF, 168 KB)]
with Maria Paula Gerardino and Stephan Litschig. (Formerly "Can Audits Backfire? NBER WP wp23978.)
- Featured in La Tercera, Corriere del Trentino

The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile (PDF, 1 MB)
with Sebastián Bustos, Juan Carlos Suárez Serrato, José Vila-Belda and Gabriel Zucman.

Allocative Efficiency in Firm Production: A Nonparametric Test Using Procurement Lotteries
with Paul Carrillo, Dave Donaldson and Monica Singhal.

Decreasing Emissions by Increasing Energy Access? Evidence from a Randomized Field Experiment on Off-Grid Solar
with Adina Rom and Isabel Günther.

Subgroup Analysis in Regression Discontinuity Designs (PDF, 367 KB)
with Alvaro Carril, André Cazor, Maria Paula Gerardino and Stephan Litschig.

Op-eds and policy-oriented writing

Empirische Revolution in der Verwaltung (PDF, 269 KB)
Die Volkswirtschaft (September 20, 2019)

Freiheit, sich selbst sein zu dürfen
in Marti and Strub (eds.) Freiheit - Grundwert in Bedrängnis. Hier und Jetzt Verlag (2019), pp.19-21

Working in Emerging Markets: Opportunities and Blind Spots (PDF, 1 MB)
(December 2018), with Samik Adhikari and Juan Ignacio Elorrieta

Daten gegen Armut (PDF, 90 KB)
Die Zeit (December, 2017), with Johannes Haushofer, Max Roser and Frank Schilbach

Investigaciones en políticas tributarias (PDF, 47 KB)
La Tercera (November 26, 2014), with Sebastián Bustos and Fernando Irarrázaval

Shedding Light on the Gender Gap through Randomized Field Studies. (PDF, 297 KB)
Insights: Closing the Global Gender Gap (2009), with Connie Chen and Felipe Kast

Chance für die armen Länder (PDF, 11 KB)
Tages-Anzeiger (August 9, 2004)