Mazhar Waseem is a Research Fellow at CERP. He is a public finance economist with a special focus on taxation issues. His recent research exploits discontinuities created by tax systems and policy reforms to study behavioral responses to taxation and their implications for optimal tax policy in low enforcement capacity settings. In addition, he is interested in studying how the presence of informality affects the efficiency and compliance of modern broad-based taxes – income tax and VAT – in developing countries. Before starting his research career, Dr Mazhar served in the civil services of Pakistan as part of the Customs and Excise Service. His broader research interests lie in the areas of public economics, public finance, and development. Dr Mazhar holds a PhD and an MSc in economics, both from the London School of Economics (LSE).