Laura Zimmermann

Laura Zimmermann is an assistant professor in the Department of Economics and the Department of International Affairs at the University of Georgia.

Her research interests are in the areas of development economics, labor economics and political economy. She is particularly interested in the working of government programs and in how economic conditions interact with cultural traditions at the household level.

Content by Laura Zimmermann
  • Publication - Policy Brief

    Production responses and tax evasion with limited state capacity

    In India, indirect taxes represent 85% of state tax revenue. Historically, its highly decentralised system of commodity taxation has led to production inefficiencies. Our research is on the effect of India switching from a sales tax to a value added tax (VAT) in the 2000s. We focus on two margins of response: Output and tax evasion near registration thresholds. We...

    11 Oct 2019 | David R. Agrawal, Laura Zimmermann

  • Publication - Working Paper

    Production and evasion responses with limited state capacity: Evidence from major tax reforms in India

    16 Jul 2019 | David R. Agrawal, Laura Zimmermann

  • Blog post

    India's commodity tax system leads to low compliance

    Data on tax rates in India for the past fifteen years reveals how rates vary by state and product. This heterogeneity and volatility results in high compliance costs, inter-state distortions, and households substituting toward lower-tax products. Tax in India India’s commodity tax system is complex, with large variation across states, products and time. We document the...

    27 Nov 2017 | David R. Agrawal, Laura Zimmermann

  • Project

    Production responses and tax evasion with limited state capacity: Evidence from major reform in India

    Historically, India’s highly decentralised system of indirect taxation has led to production inefficiencies because it relied on a retail sales tax that resulted in substantial cascading (double taxation). During the 2000s, states replaced this archaic retail sales tax system with Value Added Taxes (VAT) with state-specific rate schedules, exemptions for firms, and tax...

    31 Aug 2016 | Laura Zimmermann, David R. Agrawal