Anders Jensen

Anders is an Assistant Professor in the Kennedy School at Harvard University. He received his PhD in Economics from the London School of Economics in 2016. His primary research interests are in Public Finance and Development. He is a Faculty Research Fellow at the National Bureau of Economic Research, and an International Research Associate at the Institute for Fiscal Studies.

Content by Anders Jensen
  • Project

    Supply chains, international trade, and gaps in tax compliance

    The Rwandan Government is engaging in on-going trade reforms and discussions which continuously vary the cost of importing types of goods from specific countries of origin. These reforms imply changes in the amount of revenue that the Government collects at the border, which currently remains a substantial source of revenue to fund essential public goods. The concern over...

    17 Dec 2019 | Anders Jensen

  • Project

    Building tax capacity at scale: Evidence from technology investments in Ghana

    Increased capacity to collect taxes leads to the funding of public goods which have high returns and contributes to the wider state-development process (Schumpeter, 1918; Besley and Persson, 2010). At the heart of any strong tax system lies the ability to accurately observe economic activities and use this information as inputs into an efficient billing, collection, and...

    2 Dec 2019 | Anders Jensen, David Lagakos

  • Publication - Policy Brief

    Improving local government tax collection capacity: Evidence from Ghana

    30 Sep 2019 | James Dzansi, Anders Jensen, David Lagakos, Henry Telli

  • Publication - Project Report

    A study on personal income tax

    8 Jan 2019 | Anders Jensen, Enrico Di Gregorio

  • Publication - Project Report

    Survey of local government revenue mobilisation capacity in Ghana, 2017: Summary and policy implications

    7 Jan 2019 | James Dzansi, Anders Jensen, David Lagakos, Isaac Otoo, Henry Telli, Cynthia Zindam

  • Publication - Policy Brief

    Strengthening consumers’ participation in VAT compliance strategies in Rwanda

    The Value Added Tax (VAT) is one of the main tax instruments in Rwanda and, in the last few years, the Rwandan government and the Rwanda Revenue Authority (RRA) have developed a series of tax enforcement initiatives intended to reduce VAT evasion. Most notably, Rwanda introduced Electronic Billing Machines (EBMs), which VAT-registered firms are legally required to use...

    7 Jan 2019 | Joana Naritomi, Anders Jensen

  • Project

    Personal income taxation in Zambia

    Context and primary motivation Direct taxes, including turnover and PIT, represent an important share of total tax collection in Zambia. While this testifies to the strong initial enforcement capacity of the Zambia Revenue Authority (ZRA), there remain important sources of non-compliance in direct taxes. In particular, an important source of non-compliance is the failure...

    12 Jan 2018 | Anders Jensen

  • Project

    Strengthening consumers' participation in VAT compliance strategies in Rwanda

    This project seeks to develop a better understanding of the potential for strengthening consumers’ participation in VAT compliance strategies in Rwanda. This research involves a collaboration with the Rwanda Revenue Authority to investigate how consumer-based enforcement approaches can boost the enforcement capacity of the government.  We will contextualise international...

    25 Oct 2017 | Francois Gerard, Joana Naritomi, Andrew Zeitlin, Anders Jensen

  • Project

    Improving tax collection capacity in the developing world: Evidence from local government in Ghana

    In most developing countries, tax collection capacity remains inadequately low. Nowhere is the lack of tax collection capacity more apparent than in local governments, which collect a negligible fraction of local income in taxes (Gordon, 2010). As a result, local governments provide inadequately low levels of public goods - such as roads, schools and electricity - which are...

    27 Jul 2017 | David Lagakos, Anders Jensen