.svg){kind=icon}
.svg){kind=icon}
%201.svg){kind=icon}
%201.svg){kind=icon}
.svg){kind=icon}
.svg)
.svg)
Lucie Gadenne
Lucie Gadenne is an Assistant Professor at Warwick University and a Research Fellow at the Institute for Fiscal Studies. Her primary fields of interest are public finance and development economics
.svg)
Taxation and supplier networks: Evidence from India
Do tax systems distort firm-to-firm trade? This article considers the effect of tax policy on supplier networks in the state of West Bengal in India. It finds that on average, firms buy 12% more from VAT-paying suppliers when they themselves choose to pay VAT. It also shows that forcing all of a firm’s trading partners to pay the VAT would increase that firm’s propensity to pay the VAT.
Does going cashless make you tax-rich? Evidence from India’s demonetisation
During 2014-2017, the share of adults using electronic payments in the developing world increased by over a third, and policymakers have expressed optimism regarding the role of this trend in promoting tax compliance. Leveraging the 2016 demonetisation in India, this article shows that areas that were more impacted by the policy, experienced faster growth in electronic payments and, in turn, average sales reported to the tax authority increased.
Price risk and poverty
There is an ongoing policy debate in India on whether grain entitlements under PDS should be converted into cash transfers. This column shows that in the face of high price variability, in-kind transfers such as the PDS can be superior to cash transfers as they could significantly reduce the strength of the relationship between prices and caloric intake, hence, shielding households from price risk.