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Sebastian S. James

Professor of Practice in the Sanford School of Public Policy
Sanford School of Public Policy
Box 90243, Durham, NC 27708
276 Rubenstein Hall, 201 Science Dr, Durham, NC 27708

Overview


Sebastian S. James is Professor of the Practice of Public Policy at the Sanford School of Public Policy. Previously, he was Senior Economist at the World Bank where he was for over fifteen years. At the World Bank, he has advised several countries in Africa, Asia, Latin America, the Middle East, and Eastern Europe on the design of their tax policy and tax administration with an emphasis on economic growth and fiscal adequacy. He has also worked in cross-cutting areas covering the role of Tax Policy on Investment Policy, Inequality and Climate Change and his research work on Tax Incentives is influential. Prior to the World Bank he was with the Indian Revenue Service and held senior positions in the India’s Tax Administration and Tax Policy between 1996 and 2002.

Current Appointments & Affiliations


Professor of Practice in the Sanford School of Public Policy · 2023 - Present Sanford School of Public Policy
Affiliate of the Duke Center for International Development · 2023 - Present Duke Center for International Development, Sanford School of Public Policy

Recent Publications


Tax Incentives Around The World

Chapter · July 12, 2016 Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employ ... Open Access Link to item Cite

A Handbook for Tax Simplification

Book · 2009 The purpose of this handbook is to provide policy makers with a framework to assess a tax system in its entirety, measure its various parameters and how it is administered, and defines best practices for tax policy and administration that ... ... Cite
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Education, Training & Certifications


Harvard University · 2007 Ph.D.
Harvard University · 2004 M.P.A.
Indian Institute of Technology, Delhi (India) · 1993 B.S.