Henrik Kleven
Henrik Kleven is Professor of Economics at the London School of Economics, Editor of the Journal of Public Economics, Director of the Public Economics Programs at the Centre for Economic Policy Research and the Suntory and Toyota International Centres for Economics and Related Disciplines.
Kleven’s research combines empirical evidence and economic theory to show ways of designing more effective government policies. His work on tax and transfer policy has had policy impact in both developed and developing countries. His academic articles have been published in leading economics journals such as the American Economic Review, Econometrica, the Journal of Political Economy, and the Quarterly Journal of Economics.
Content by Henrik Kleven
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Data Item
Data: Understanding fiscal capacity in developing economies: Firms as third-party tax enforcers
This paper presents a simple agency model to explain why third-party income reporting by employers dramatically improves income tax enforcement. Modern firms have a large number of employees and carry out complex production tasks, which requires the use of accurate business records. Because such records are widely used within the firm, any single employee can denounce...
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Publications Reader Item
Taxing to develop: When ‘third-best’ is best
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Publication - Growth Brief
Growth brief: Taxing to develop - When 'third-best' is best
Taxes are a channel of reciprocal exchange between citizens and governments. Taxes increase government accountability, encourage better governance, public service delivery and enforcement of law and order for the protection of citizen rights – essential ingredients for economic growth. Without widespread monitoring and reporting systems to capture and verify...
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Multimedia Item - Video
Taxation and development: DFID presentation by Henrik Kleven
Henrik Kleven, IGC Research Programme Director and Professor of Economics at the London School of Economics, gave this presentation on taxation and development at the UK's Department for International Development.
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Multimedia Item - Video
Growth Week 2014: Framework Session - Taxation and Development
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Project
Estimating behavioural responses and improving efficiency of income tax in Pakistan
Weak fiscal capacity is one of the major impediments to sustainable growth in Pakistan. At 9.2%, Pakistan’s tax to GDP ratio is among the lowest in the world. This not only severely constrains government’s ability to invest in human development and infrastructure but also makes the country vulnerable to destabilizing fiscal shocks. Pakistan’s policymakers are aware of...
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Publication - Evidence Paper
IGC Evidence Paper - State
In a sizable number of developing countries, the public sector fails to provide many, if not most, critical public goods necessary for economic development. The presence of a well-functioning state is key to encouraging economic growth. Part of this concerns having a public sector that has the capacity to raise revenues and spend them effectively; and that policymakers...
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Publication - Policy Brief
Why Can Modern Governments Tax So Much? (Policy Brief)
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Publication - Working Paper
Why can modern governments tax efficiently? (Working Paper)
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Publication - Working Paper
Behavioral Responses to Notches: Evidence from Pakistani Tax Records (Working Paper)
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Project
Understanding fiscal capacity in developing economies: Firms as third-party tax enforcers
The difference in tax revenues (as a percentage of GDP) between developed and developing countries has always been consistently large. An IMF report estimates it to be 10-15 percentage points. The discrepancy poses two questions: 1. why can’t developing countries increase their fiscal capacity, and; 2. what makes advanced economies’ governments so successful in raising...