Zehra Farooq

about me

I bring research into rooms where tax laws are drafted

I am a public finance economist working at the intersection of data, policy, and governance. My journey spans over a decade in Pakistan’s Federal Board of Revenue, where I currently serve as Secretary for Revenue Operations & Analysis, and a PhD in Economics from Tulane University as a Fulbright Scholar. Across both spaces, I’ve committed myself to evidence-driven reform: grounding high-level fiscal decisions in rigorous empirical work and bringing academic ideas to life in policy.

My research centers on tax compliance, enforcement design, and administrative data, often motivated by real-time challenges faced by tax administrations in developing countries. My dissertation explores the behavioral responses of firms to tax audits and uses machine learning to design smarter enforcement filters. These questions aren’t abstract: I’ve translated the findings into operational changes at the FBR, helping integrate AI-enabled risk scoring into Pakistan’s first national Compliance Risk Management (CRM) system. I believe in research that travels; ideas that move from theory to institution, from insight to impact.

At FBR, I was part of the core team that steered the Transformation Plan for tax reform, from early strategy and donor coordination to operational rollout and institutional redesign. I’ve contributed to the drafting of fiscal policy legislation, led compliance analytics, prepared high-stakes government presentations, and helped shape digital enforcement pilots. Whether mapping the evolution of Pakistan’s formal workforce through employer payroll data or designing behavioral nudges to improve tax filing, my work lives where systems meet outcomes.

As an academic, I’ve presented at leading public finance conferences, contributed to think tanks like PIDE and the Economic Advisory Group (EAG), and remain passionate about translating complex economics into accessible narratives. I’ve been fortunate to receive recognition, including selection to the IIE Global Community for Women’s Leadership as the only woman from Pakistan for my role as a public finance practitioner, but what drives me most is building systems that outlast personalities.

This site brings together my research, policy work, and ideas in progress. I hope it offers a window into the kind of economics I practice, rooted in rigor, responsive to context, and relentlessly focused on public impact.

resume

WORK HISTORY

Nov 2024 – Current

secretary revenue operations & analysis

federal board of revenue, Pakistan

Serving full time as Staff Officer to Member Operations. Currently leading national tax policy formulation, legislative drafting, and evidence-based reform. Embedded academic research into operational law and enforcement systems for FY2025–26. Additionally, directed cross-agency enforcement initiatives, including Pakistan’s first CRM system. Designed behavioral nudges, drafted high-stakes policy briefs, and supported IMF/WB engagements.

Jul 2024 – Nov 2024

Special Assistant to member policy

federal board of revenue, Pakistan

Contributed to the development of Pakistan’s Transformation Plan and reform legislation. Drafted and negotiated tax measures for multiple Finance Acts and donor milestones.

2022 -2024

Research Assistant

Commitment to Equity (CEQ) Institute, USA

Conducted fiscal incidence and tax-benefit analysis for cross-country datasets. Supported CEQ policy evaluations on equity and poverty impacts of government systems.

2012 -2019

Deputy Commissioner corporate taxation

federal board of revenue, pakistan

Managed tax operations for large firms, handled legal compliance, and led training programs on tax law. Served as visiting faculty for IRS inspectors and policy researchers.

EDUCATION

2024

Ph.D. Economics

Tulane University

Dissertation focused on tax enforcement design and behavioral response, using machine learning and administrative data. Awarded Fulbright Scholarship and multiple academic research fellowships including CELT Certification in Graduate Teaching & Learning.

2021

MS economics

Tulane University

Emphasis on applied microeconomics, causal inference, and tax policy. Served as Research Assistant to senior faculty and CEQ Institute.

2017

MPhil Public Policy & governance

NDU

Explored state capacity, fiscal federalism, and institutional reform in developing country contexts.

2008

MBA finance

PU

Trained in corporate finance, investment analysis, and monetary systems, with distinction in financial strategy.

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statistical Skills

STATA

R

Python

MATLAB

Data Management Skills

SQL

Excel

Power BI

LaTex

Web & visualization Tools

Canva

WordPress

core competencies

Multilateral Core Competencies

development focused

Evidence-based policy thinking; Ability to design and evaluate reform strategies; Experience working with large datasets; Track record of translating research into operational tools; Structured and persuasive writing for analytical products; Risk-informed decision-making; Ability to anticipate and respond to policy challenges; Ethical leadership and strategic judgement; Fluency in cross-cultural collaboration; Commitment to innovation and public sector impact

Leadership & Communication

Corss-functional, human centered

Team coordination and mentorship; Experience leading cross-agency policy teams; Diplomatic stakeholder negotiation (e.g. trader associations, donors); Cross-functional communication across research, operations, and legislation; Proven ability to bridge policy silos and drive institutional coherence; Public speaking and written engagement (e.g. parliamentary briefings, op-eds); Empathetic listening and trust-building with diverse teams; Adaptability across fast-paced, high-stakes decision environments; High emotional intelligence in leadership roles

Research

Static and Dynamic effects of Tax Audits on Corporate Tax Evasion, Indirect Evasion, and Non-Compliance

Research Question:
Do tax audits permanently alter evasion and non-compliance behavior in the absence of penalties and whether that behavior varies between heterogeneous agents i.e., randomly selected, evasive, and non-compliant taxpayers?

ABSTRACT | PDF | CODE

Optimizing Policy Targeting with Machine Learning: Evidence from Pakistani Audits

Research Question:
How can machine learning–based estimation of individualized causal responses be used to optimize audit allocation and improve the welfare efficiency of tax enforcement in developing countries?

ABSTRACT | PDF | CODE

Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance

Research Question:
Why do local governments in developing countries fail to collect adequate tax revenues, and how can compliance-enhancing policies that build citizen trust improve collections, particularly in property taxation?

ABSTRACT | PDF | CODE

Size-based policies and Firm Growth: Evidence from Pakistan

Research Question:
What are the long-run effects of removing size-based VAT thresholds on firm growth, input use, and tax compliance in developing economies?

ABSTRACT | PDF | CODE

Hidden Regressivities: The incidence of Income and Presumptive Taxes in Pakistan

Research Question:
How do fixed-tax regimes on specific transactions alter the progressivity of Pakistan’s income tax system, and to what extent do they create hidden regressivity within a formally progressive structure?

ABSTRACT | PDF | CODE

Fetal Origins and Socioeconomic Status: How far will a silver spoon take you?

Research Question:
How does prenatal exposure to a pandemic affect long-term socioeconomic outcomes across different socioeconomic strata, and to what extent does parental SES mediate or exacerbate these effects?

ABSTRACT | PDF | CODE

Policy Briefs, Articles, & Commentaries

Tax Audits as Signals: Designing Smarter Enforcement in Pakistan

I examine how tax audits in Pakistan act as signals that shape taxpayer behavior highlighting the limits of blanket enforcement and the potential of smarter, risk-based strategies.

READ HERE

The Truth about the Tax Ordinance

The Tax Laws (Amendment) Ordinance 2025 is not a bypass of parliament, but a long-overdue fix to Pakistan’s enforcement gap. It upholds judicial authority, ensures timely recovery, and strengthens trust in a rules-based system.

READ HERE

The Shifting Landscape of Pakistan’s Formal Workforce (2014-2024): A Decade of Salary Income Dynamics & Socio-economic Transformation

The Tax Laws (Amendment) Ordinance 2025 is not a bypass of parliament, but a long-overdue fix to Pakistan’s enforcement gap. It upholds judicial authority, ensures timely recovery, and strengthens trust in a rules-based system.

READ HERE