Research and writing span a wide range of topics in tax law and policy, including international taxation, tax administration and compliance, tax and development, the value added tax, and tax and spending policies targeted at the labor market. Current research projects examine the design of international taxation in light of the evolution of international trade, and compare redistributive policies in democratic v. authoritarian countries. Secondary research interests in the modern administrative state, especially the analysis of interactions among the legislative, executive, and judicial branches of government in parliamentary polities and in non-democratic regimes.