At the same time, saying goodbye to UC San Diego is bittersweet. I will miss amazing colleagues and close friends, to whom I’m very grateful.

Link to the paper: www.nber.org/papers/w32776

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In short, we find no evidence to support for the idea that tax evaders would reciprocate by complying if the government provided valuable infrastructure.

Fiscal contracts, if they exist among regular taxpayers, do not appear to be fostered by the provision of public goods.

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In addition, we find:
> No heterogeneity in the effects of infrastructure.
> No effect even when taxpayers are randomly reminded via mail of the connection between their property taxes and the provision of local infrastructure.

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