Data and Code for: Spillovers in State Capacity Building: Evidence from the Digitization of Land Records in Pakistan

The code and data in this package replicate the figures and tables in Spillovers in State Capacity Building: Evidence from the Digitization of Land Records in Pakistan by Shan Aman-Rana & Clement Minaudier. In this study, we use a unique administrative dataset on agricultural taxation and surveys of local bureaucrats from Punjab, Pakistan to show that digitization reforms can have unintended consequences for state capacity. We exploit the staggered rollout of the digitization of land records in Punjab to show that digitization had a negative effect on tax collection. The fall in taxes was not due to a decrease in the tax base. Instead, digitization affected the bureaucracy's capacity to collect taxes.