CV
PhD application resources
Google Scholar
GitHub Profile
LinkedIn
I am a PhD student in Economics at Harvard University. My research interests include public and development economics. I am a graduate student affiliate at the Harvard Center for International Development and the Minda de Gunzburg Center for European Studies.
Previously, I was a predoctoral fellow at the University of Zurich and a Junior Economist at the Organisation for Economic Co-operation and Development through the OECD Young Associates Programme (YAP). I hold a MSc in Econometrics and Mathematical Economics from the London School of Economics and a BSc in Economics from the University of Mannheim.
Statutory Incidence of Ad Valorem Taxes: Revisiting Classical Theory and Policy Implications
with Lukas Rodrian
SSRN WP 5232926 (November 2025)
Materials: graphs / files
This paper revisits the canonical result that statutory tax incidence is theoretically irrelevant for economic outcomes in competitive equilibrium. We show that statutory incidence of ad valorem taxes changes the tax base and therefore effective tax rates. Shifting statutory incidence toward the demand side reduces the consumer price, raises the supplier price, and increases quantity. The effect on tax revenue is ambiguous. We derive empirically tractable incidence formulas and quantify them using simulations. Applying the framework to OECD payroll taxes, we find that accounting for statutory incidence is important since employer shares rise with total payroll taxes, offsetting nominal differences.
OECD (2020), Global Outlook on Financing for Sustainable Development 2021: A New Way to Invest for People and Planet, OECD Publishing [Chapter 2]
OECD (2020), The impact of the coronavirus (COVID-19) crisis on development finance, OECD Policy Responses to Coronavirus (COVID-19) [with Thomas Rieger]
OECD (2021), Financing transition in the health sector: What can Development Assistance Committee members do?, OECD Development Policy Papers, No. 37 [with Jieun Kim and Martin Kessler]
OECD (2020), Strengthening health systems during a pandemic: The role of development finance, OECD Policy Responses to Coronavirus (COVID-19) [with Jieun Kim and Martin Kessler]
My work on development transition finance includes the OECD Transition Finance Toolkit. This toolkit allows analysts and decision-makers to conduct a transition finance diagnostic using a wealth of socio-economic and financial development indicators.
Cattaneo, O., C. Piemonte and K. Poensgen (2020), Transition finance country study of Chile: Better managing graduation from ODA eligibility, OECD Development Co-operation Working Papers, No. 70
Chiofalo, E., K. Poensgen and Y. Rockenfeller (2019), Transition finance country study of Lebanon: Global public goods and the response to adverse shocks, OECD Development Co-operation Working Papers, No. 61
Kim, J. and K. Poensgen (2019), Transition Finance Country Study Viet Nam: On the threshold of transition, OECD Development Co-operation Working Papers, No. 60
Kim, J., et al. (2018), Transition Finance Challenges for Commodity-based Least Developed Countries: The example of Zambia, OECD Development Co-operation Working Papers, No. 49
Morris, R., O. Cattaneo and K. Poensgen (2018), Cabo Verde Transition Finance Country Pilot, OECD Development Co-operation Working Papers, No. 46
OECD (2020), Transition finance ABC methodology: A user’s guide to transition finance diagnostics, OECD Development Policy Papers, No. 26 [with Abdoulaye Fabregas]
Piemonte, C., et al. (2019), Transition Finance: Introducing a new concept, OECD Development Co-operation Working Papers, No. 54