Lucie is an Associate Director at the IFS and an Associate Professor at Queen Mary University of London. Her research focuses on environmental economic and public finance.
Education
PhD Economics, Paris School of Economics, 2013
MSc Economics, Paris School of Economics, 2009
BSc Government & Economics, London School of Economics and Political Science, 2006
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.
This brief addresses the fiscal response to the coronavirus pandemic, arguing that governments could make use of the opportunities this shock provides to make changes to tax systems now that might be politically difficult later.
Do tax systems distort firm-to-firm trade? Using data from both firms that do and don’t pay VAT in West Bengal in India, this paper shows that they can have significant effects, contributing to highly segmented supply chain networks.
Ration shop systems allow households to purchase limited quantities of some commodities at a fi xed subsidized price and are in widespread use throughout the developing world. I construct a model of piece-wise increasing commodity taxation to consider whether the use of ration shops can be rationalized by the characteristics of developing countries: limited government capacity to observe household incomes and high commodity price risk.
This note summarises ongoing work being undertaken by Lucie Gadenne, Tushar Nandi and Roland Rathelot on the scale and nature of supply chain distortions in West Bengal. Earlier work examined the effects of reforms to West Bengal’s simplified tax schemes on revenues.
Conference
23 March 2018 at 09:307 Ridgmount Street
London
WC1E 7AE
Governments in low- and middle-income countries (LMICs) need to raise sufficient tax revenues in order to invest in human and physical capital and expand social protection programmes. Such investments will be vital to the achievement of the Sustainable Development Goals. But effective tax systems are about more than raising revenue, and understanding the distributional and behavioural impacts of policies is vital if policymakers are to ensure that their tax systems support inclusive growth and avoid potentially damaging economic distortions.
The first component of the centre’s work involves partnering with the Governments of Ghana and Ethiopia to co-produce modelling tools and analyses of the key tax and benefit policy and administration issues that these countries face.
Existing evidence suggests that extra grant revenues lead to little improvements in public services in developing countries - but would governments spend tax revenues differently? This paper considers a program that invests in the tax capacity of Brazilian municipalities.
