Devis Decet

This paper investigates how the spatial organization of a tax authority shapes fiscal capacity. I study a reform of the Brazilian tax authority that closed one-fourth of its local offices tasked with tax enforcement, and consolidated tax agents and decision-making power in fewer, larger offices. Leveraging regional variation in the reform and geographically disaggregated data on tax collection and local office organization, I find that consolidation increased tax revenues by 3.3%. The increase was largest where the reform allowed for more efficient utilization of enforcement and managerial resources. However, the reform led to a divergence in tax revenues within consolidated regions, particularly in peripheral areas farther from their new office and with weaker third-party reporting. My findings suggest that consolidation can lead to efficiency gains but also to amplified geographic inequality in tax enforcement.

This paper examines how water resources mediate the relationship between climate shocks and violence. Combining high-resolution data on temperature, hydrology, and conflict events across Africa from 1997 to 2023, we show that high-temperature shocks increase conflict in nearby water-rich areas. The results are driven by shocks originating in downstream locations, consistent with groups seeking to secure access to upstream water sources that confer greater control over river flow. The effect is stronger for persistent temperature shocks and in regions experiencing long-run decline in water availability. These findings highlight a mechanism through which climate change may increase conflict risk, as rising temperatures and shifts in the distribution of surface water intensify competition over water resources.

In contexts where child labour is pervasive, household decisions about allocating children's time between school and work involve a trade-off: current returns from child labour versus future returns from education. This paper tests for the existence of a third factor: future returns from child labour, as parents view farm work as an investment in agricultural skills. We provide evidence on each component of this trade-off in the context of rural Ghana by leveraging four waves of survey data on 5,000 households, exogenous shocks to agricultural productivity, and a vignette survey design to elicit parental beliefs.