Can COVID-19 Induce Governments to Implement Tax Reforms in Developing Countries?
Sanjeev Gupta, Joao Tovar Jalles
Applied Economics, vol. 54, 2022, p. 2288-2301.

Do Tax Reforms Affect Income Distribution? Evidence from Developing Countries
Sanjeev Gupta, Joao Tovar Jalles
Economic Modelling, vol. 110, 2022, p. .

Tax Buoyancy in Sub-Saharan Africa and Its Determinants
Sanjeev Gupta, Joao Tovar Jalles, Jianhong Liu
International Tax And Public Finance, vol. 29, 2022, p. 890-921.