DaTax: A Lab to Study Taxes, Firms and Jobs using Micro Data

Bendi Devi presented research using Indonesian microdata showing that service imports, especially intra-group payments, are highly concentrated among a small number of large firms, with many payments going to affiliates and frequently routed through low-tax jurisdictions such as Singapore. The session discussed Indonesia’s use of Article 12A in tax treaties (including with the UAE), and highlighted implementation constraints linked to misclassification, non-compliance, and treaty benefit claims. Panelists emphasized enforcement, transfer pricing tools, and anti-treaty-shopping 

On January 27-29, 2026, Thiago Scot participated in the Tokyo LEADS workshop, an initiative led by the World Bank Group, in partnership with the Japan International Cooperation Agency (JICA) and the Asian Development Bank (ADB). LEADS [Learn. Adapt. Scale] is the World Bank Group’s approach to placing science and evidence at the center of development assistance, building long-term collaborations with governments to support evidence-based, adaptive delivery. Thiago supported project teams from Tax Authorities and Ministries of Finance from Mongolia and Uzbekistan, discussing how to advance the use of evidence for design of tax administration and tax policy.

At the Australasian Aid Conference at the Australian National University, Christopher Hoy presented his work on the incidence and pass-through of tax expenditures in Papua New Guinea. He also shared this research with the Australian Department of Foreign Affairs and Trade and the Australian Tax Office, focusing on implications for fiscal design and development cooperation.

On December 9, Anne Brockmeyer presented her joint research on algorithms and bureaucrats in tax audit selection in Senegal at the CEPR Paris Symposium. The work compares algorithmic and human decision-making in audit case selection and discusses implications for compliance and administrative capacity.

Christopher Hoy spoke at an event organized by the Public Expenditure and Financial Management Network in Asia in Singapore on tax data analytics. Drawing on examples from Indonesia, Kenya, and Papua New Guinea, he discussed how administrative tax data can be used to strengthen compliance strategies and inform evidence-based fiscal policy.

On Thursday, November 20, Dario Tortarolo took part in a special session on VAT at the Argentine Congress. He presented international best practices grounded in microtax research to explain how the VAT works, its key shortcomings, and the reforms that could make the system more effective. The talk was accessible and tailored to lawmakers, helping to inform a more evidence-based debate among legislators.

The SAR Tax Data Lab is a new initiative of Honduras’s Revenue Administration that provides a secure environment for authorized researchers to work with anonymized micro-tax data. Its mission is to transform administrative records into actionable evidence, strengthen evidence-based fiscal policy, and foster collaboration among government institutions, academia, and international partners. Thiago Scot and Tatiana Flores worked closely with SAR in the Lab’s design stage, driving its technical setup and the launch of the pilot.

On September 30, 2025, the AI/DD Network for Impact brought together researchers, data scientists, and government partners to explore how AI can strengthen policymaking. One of the key themes was fiscal policy and e-invoicing systems, including audit targeting, leveraging unstructured electronic invoice data to strengthen compliance, and using this information to better target social programs. Lucas Zavala and Thiago Scot joined officials from Brazil, Rwanda, and the Dominican Republic to share experiences and identify opportunities for collaboration.

On September 17, Christopher Hoy spoke on an ICTD online panel on simplified tax regimes for small businesses in Sub-Saharan Africa. Drawing on administrative and survey data from country cases, he noted that many small businesses have limited knowledge of key design features (including minimum exemption thresholds) yet respond strongly to higher tax rates by reducing declared turnover. On September 24, he joined a TaxDev-organized panel at ODI Global in London on tax expenditures, discussing measurement challenges, incidence, and why systematic reporting matters for policy and accountability.

Dario Tortarolo spoke on the panel “Possible Reforms in Subnational Taxes” at the 58th International Public Finance Conference in Córdoba, Argentina (September 18, 2025). The panel brought together leading experts—including Osvaldo Giordano (IERAL) and Marcelo Garriga (UNLP)—to discuss the challenges and opportunities of reforming Argentina’s provincial tax system. Drawing on international experience and DaTax’s ongoing work, Darío highlighted how harmonizing national and subnational consumption taxes can reduce distortions, promote growth, and strengthen revenue mobilization, while also addressing the political economy of reform in federal contexts.

At the 81st Annual Congress of the International Institute of Public Finance in Nairobi, Kenya (August 20–22, 2025), DaTax organized a dedicated session showcasing collaborative research using tax records from Kenya, Rwanda, and Tanzania. Dario Tortarolo, Anne Brockmeyer, and Oyebola Okunogbe presented new evidence on tax policy and administration, with Oyebola delivering a keynote on the World Bank’s upcoming Policy Research Report "Expanding the Frontier of Taxation: Technology, Transparency, and Trust".

After a major education reform, the Indonesian Directorate General of Taxes referenced DaTax-supported research by Chris Hoy (along with F. Jolevski and A. Obeyesekere) as key evidence on widespread corporate tax evasion. Using innovative survey techniques on World Bank Enterprise Surveys data, the study finds that 25-27% of formal firms in Indonesia may be evading taxes, costing up to 2% of GDP. The reference highlights DaTax’s role in turning rigorous tax research into actionable policy insights.

Dario Tortarolo and Chris Hoy presented their research at the 11th Meeting of the Society for the Study of Economic Inequality (ECINEQ), co-hosted by the World Bank and George Washington University. Chris participated in the session on Perceptions and Preferences for Redistribution, sharing findings on how citizens perceive horizontal inequity in taxation and how this shapes support for redistribution policies. Dario took part in the Taxation session, where he presented his research on the impact of progressivity schemes on taxpayer behavior.

In the lead-up to the conference, Kyle McNabb and Thiago Scot took part in the policy event Sharing Prosperity: Policy Innovations to Tackle Economic Inequality, held on July 8. Kyle chaired the session Leveraging Tax Administrative Data to Study Poverty and Inequality in Low- and Middle-Income Countries, which highlighted collaborations with tax authorities. Thiago presented DaTax’s ongoing work with the Revenue Administration Service (SAR) in Honduras, showcasing how administrative tax data can be used to better understand and address inequality.

Anne Brockmeyer presented her research on "Algorithms and Bureaucrats: Evidence from Tax Audit Selection in Senegal" (with Pierre Bachas, Alipio Ferreira and Bassirou Sarr) at a joint workshop between the University of Hohenheim and University of Tübingen, on June 5. The talk explored how algorithmic tools compare to human decision-making in tax audit selection as was part of the workshop’s session on technology.

Our team, in coordination with DECDI Analytics, delivered a 15-hour hands-on training on Python for Data Science and Text Analysis to the General Directorate of Internal Taxes (DGII) in the Dominican Republic during May 26-30, 2025. The training introduced key Python programming concepts and tools for data handling and visualization, followed by sessions on text analysis techniques, with a special focus on leveraging electronic invoice data. Thirty-seven tax officials from DGII and the Ministry of Finance participated​.

Christopher Hoy visited Papua New Guinea on May 28th to engage with the Treasury Department on the country’s recent VAT exemption reforms. He met with the tax policy team, as well as the monitoring unit leading a nationwide effort to track price changes and assess the pass-through and impact of the reform on consumers.

On May 6th and 7th in Lomé, Togo, Jonathan Karver, Lucas Zavala, Ruggero Doino and Tatiana Flores participated in the Knowledge Bazaar at the LEADS workshop for the West Africa Region. The event brought together over 250 participants and featured 20 World Bank projects. DaTax engaged with government counterparts, project teams, and development partners to share key results, explore collaboration opportunities, and showcase our tools and resources.

On May 3, Dario Tortarolo represented the DaTax Lab at the BREAD Development Conference hosted by Princeton University. He presented his paper "From Flat to Fair? The Effects of a Progressive Tax Reform", which examines the distributional and revenue implications of a shift toward progressive property taxation. The event also featured a keynote panel with Nobel Laureates Esther Duflo and Michael Kremer, who discussed the Future of Aid and of Development Research. 

On April 30, DaTax researchers participated in the "Bridge the Gap: Revenue Mobilization in Emerging Market and Developing Economies" conference in Washington, DC, co-hosted by the Office of the South Asia Chief Economist, SANEM, and CSEP. The event focused on how targeted policy reforms can enhance domestic resource mobilization and fiscal sustainability in South Asia. DaTax members presented cutting-edge research from across the globe: Oyebola Okunogbe (Liberia), Dario Tortarolo (Peru), Pierre Bachas (India), and Christopher Hoy and Mahvish Shaukat (Pakistan), contributing evidence-based insights on tax policy and administration in developing economies.

As part of its ongoing engagement with tax authorities around the world, DaTax team members Dario Tortarolo and Pablo Garriga met in Washington, D.C. on April 28 with the Head of Argentina’s tax administration (ARCA). The meeting focused on current challenges and explored opportunities for collaboration on leveraging tax data to strengthen internal processes and support evidence-based policy design.

On March 27, 2025, DaTax economists Pierre Bachas, Oyebola Okunogbe, and Mahvish Shaukat participated in the Workshop on Generative AI: Exploring the Potential for Collaboration, hosted at IMF headquarters in Washington, DC. During their presentation and Q&A session, the DaTax team shared insights on the application of AI in tax policy and administration in developing countries, and presented results from collaborations with tax authorities in Senegal and Pakistan. 

Dario Tortarolo, in collaboration with the EMFTX Global Tax Team, organized a training workshop on tax expenditures for over 20 tax officials from the National Board of Revenue, Bangladesh, from February 16-19, 2025. Participants were trained to measure fiscal costs and assess the impact of tax expenditures, focusing on VAT and CIT.

On March 20th, our team took part in the Government Analytics Fellowship deep dive sessions, focusing on innovative ways to leverage tax administrative data to strengthen government analytics. The sessions brought together tax officials from diverse regions, all eager to explore practical strategies for unlocking the full potential of tax micro data.

Discussions centered on how tax data can not only enhance tax administration but also provide valuable insights for broader economic and social policy questions. We also explored key elements for introducing experimentation within tax administrations, fostering data-driven decision-making, and improving policy effectiveness. 

Thiago Scot visited Porto Alegre from February 9–13, 2025, to meet with the Finance Secretariat (SEFAZ) of Rio Grande do Sul, Brazil, and advance their joint work on revenue mobilization and VAT cashback programs. He led a data analytics workshop for 15 officials, receiving strong feedback, and discussed ongoing research on the Devolve-ICMS program and future collaboration on electronic invoice data.

Oyebola Okunogbe joined Tax Chats, a podcast hosted by Scott Dyreng (Duke) and Jeff Hoopes (UNC), to discuss tax enforcement in developing countries. The conversation explored the unique challenges these countries face compared to developed economies and how these shape their tax systems.

Verena Wiedemann participated in the Firm-Level Production Networks conference in Rome on December 9–10, organized by the Bank of Italy, CEPR, EIEF, and the OECD. She presented "Spatial Inequality and Informality in Kenya’s Firm Network”  highlighting the concentration of formal sector activity in Kenya’s primary cities and the role of small firms as buyers rather than suppliers in production networks.

Dario Tortarolo presented his paper, “Can VAT Cuts and Anti-Profiteering Measures Dampen the Effects of Food Price Inflation?”, at the National Tax Association’s 117th Annual Conference on Taxation, held in Detroit, USA, on November 14–16, 2024. His presentation explored the implications of tax policy interventions in mitigating the impact of food price inflation. Additionally, he participated as a panelist in the "Careers Beyond Academia Breakfast," where he shared insights on career opportunities at the World Bank.

Christopher Hoy presented his joint working paper, “Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa”, at the North East Universities Development Conference (NEUDC) at Northeastern University in Boston, USA, on November 2-3, 2024. His presentation highlighted key findings and examined the trade-offs policymakers encounter when designing simplified tax regimes for small businesses in the region.

Oyebola Okunogbe gave a keynote talk on “State Capacity and Taxation” at the African Economic Development Conference jointly organized by the Kiel Institute for the World Economy and the Centre for Economic Policy Research (CEPR) which took place on September 12-13, 2024 at the Ministry of Finance in Berlin, Germany. The talk described the importance of harnessing the complementarity between the tax bureaucracy and technology tools for improving tax administration. It also highlighted the determining role of political incentives for tax capacity investments.Photo credit: Kiel Institute-Elisabeth Radke)  

Verena Wiedemann presented findings from two research projects at the EEA-ESEM Conference, held in Rotterdam, Netherlands, from August 26–30, 2024. The first, “Spatial Inequality and Informality in Kenya’s Firm Network” studies how the presence of a sizable informal sector shapes spatial domestic trade patterns we observe in administrative tax data. The second, “Spatial Diffusion of Services” looks at the shift towards service-led job growth in Kenya in recent years and studies factors that support the growth of formal sector jobs across regions within the country. Both studies highlighted the value of administrative data in advancing research on firms and jobs in low- and middle-income economies.

Anne Brockmeyer gave a keynote lecture entitled “Firms, Inequality and the Global Minimum Tax” at the CESifo Summer Institute workshop “Weathering the storm: The new push for international tax reform and its impacts on inequality”, which took place in Venice on June 24 and 25. The lecture presented new estimates on the revenue gains from the global minimum tax (pillar 2) in a set of lower-income countries. It led to a lively discussion about the design features of pillar 2 and the welfare consequences of using tax incentives to attract FDI.

Christopher Hoy participated in the 4th Australian Workshop on Public Finance, held in Canberra, Australia, on June 13 and 14. During the event, he delivered a presentation on the topic "Trade-offs in the Design of Simplified Tax Regimes: Evidence from Tax Administrative Data." His presentation explored the complexities involved in implementing simplified tax systems, presenting key findings derived from tax administrative data.

Anne Brockmeyer traveled to Malawi and Zimbabwe during May 15-22, for workshops with the Ministries of Finance and Revenue Authorities, to discuss evidence-based tax policy design and the value of micro data analysis. The workshops were an opportunity to present DaTax and will hopefully be the start of a longer-term partnership in tax micro data analysis.

Thiago Scot and Tatiana Flores presented key findings and discussed the methodologies of two reports: (1) Two Decades of Top Income Shares in Honduras and (2) Firms’ Networks Under Export Exemption Regimes: Stylized Facts from Honduras at a joint event with the Country Office and the Service Revenue Administration (SAR) in Honduras. The event was targeted towards students and the local academic community and was held at the National Autonomous University (UNAH), with approximately 200 participants.

In this Policy Research Talk, Anne Brockmeyer, Oyebola Okunogbe and Pierre Bachas shared the latest findings from a recent symposium of papers on Taxation and Developing Countries in the Journal of Economic Perspectives that take stock of this emerging body of knowledge.

Dario Tortarolo participated as a panelist on the "International Tax Policy Seminar" at the Embassy of Estonia together with the Minister of Finance of Estonia to discuss tax policy choices and trends toward improving tax systems’ competitiveness and neutrality.

DaTax members Anne Brockmeyer, Dario Tortarolo and Thiago Scot presented work at the NBER Public Economics meetings in November 2023.