7
H index
7
i10 index
258
Citations
World Bank Group | 7 H index 7 i10 index 258 Citations RESEARCH PRODUCTION: 4 Articles 17 Papers RESEARCH ACTIVITY:
MORE DETAILS IN: ABOUT THIS REPORT:
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Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Pierre Bachas. | Is cited by: | Cites to: |
| Working Papers Series with more than one paper published | # docs |
|---|---|
| World Bank Publications - Reports / The World Bank Group | 6 |
| NBER Working Papers / National Bureau of Economic Research, Inc | 3 |
| Year | Title of citing document |
|---|---|
| 2025 | Drivers of Digital Payment Adoption: Lessons from Brazil, Costa Rica, and Mexico. (2025). Argente, David ; Gonzalez-Alvarez, Paula ; van Patten, Diana ; Mndez-Chacn, Esteban. In: Documentos de Trabajo. RePEc:apk:doctra:2507. Full description at Econpapers || Download paper |
| 2024 | Payment Technology Complementarities and their Consequences in the Banking Sector: evidence from Brazil’s Pix. (2024). ORNELAS, JOSE ; Sampaio, Matheus C ; Haas, Jose Renato. In: Working Papers Series. RePEc:bcb:wpaper:600. Full description at Econpapers || Download paper |
| 2025 | Liquidity or Wealth? Consumption, Debt, and Financial Fragility After a Windfall. (2025). Martins, Bruno ; Brunelli, Andre ; Carvalho, Carlos. In: Working Papers Series. RePEc:bcb:wpaper:634. Full description at Econpapers || Download paper |
| 2024 | The market externalities of tax evasion. (2024). Mocetti, Sauro ; Rubolino, Enrico ; di Marzio, Irene. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1467_24. Full description at Econpapers || Download paper |
| 2025 | Wealth Taxes and Firms’ Capital Structures: Credit Supply and Real Effects. (2025). Rincon-Castro, Hernan ; Peydr, Jos Luis ; Rincn-Castro, Hernn ; Sarmiento-Paipilla, Miguel ; Granados, Alejandro. In: Borradores de Economia. RePEc:bdr:borrec:1316. Full description at Econpapers || Download paper |
| 2024 | Payment technology complementarities and their consequences on the banking sector: evidence from Brazils Pix. (2024). Renato, Jose ; Sampaio, Matheus C. In: BIS Papers chapters. RePEc:bis:bisbpc:152-03. Full description at Econpapers || Download paper |
| 2024 | Financial inclusion transitions in Peru: does labor informality play a role?. (2024). Aurazo, Jose ; Gasmi, Farid. In: BIS Working Papers. RePEc:bis:biswps:1200. Full description at Econpapers || Download paper |
| 2025 | Consumer preferences for a digital euro: insights from a discrete choice experiment in Austria. (2025). Stix, Helmut ; Summer, Martin ; Elsinger, Helmut. In: BIS Working Papers. RePEc:bis:biswps:1302. Full description at Econpapers || Download paper |
| 2025 | The Dynamics of Informality and Fiscal Policy under Sovereign Risk. (2025). Pappadà, Francesco ; Zylberberg, Yanos ; Pappada, Francesco. In: Bristol Economics Discussion Papers. RePEc:bri:uobdis:25/795. Full description at Econpapers || Download paper |
| 2025 | Compensation Design for Carbon Pricing with Horizontal Heterogeneity: Evidence from 88 Countries. (2025). Steckel, Jan Christoph ; Missbach, Leonard. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12258. Full description at Econpapers || Download paper |
| 2024 | Do Cashless Payments Stimulate Spending? Evidence from QR Code Payment Campaigns and Bank Transaction Data in Japan. (2024). Ueda, Kozo ; Sasaki, Hinata. In: CIGS Working Paper Series. RePEc:cnn:wpaper:24-008e. Full description at Econpapers || Download paper |
| 2024 | How does flexible tax enforcement affect TFP? China’s exceptional approach. (2024). Yang, Zhiwei ; Zhu, Jun. In: Journal of Asian Economics. RePEc:eee:asieco:v:94:y:2024:i:c:s1049007824000903. Full description at Econpapers || Download paper |
| 2024 | Bribery, plant size and size dependent distortions. (2024). Tamkoc, M Nazim. In: Journal of Development Economics. RePEc:eee:deveco:v:171:y:2024:i:c:s030438782400110x. Full description at Econpapers || Download paper |
| 2025 | Better strategies for saving more: Evidence from three interventions in Chile. (2025). Puentes, Esteban ; Banerjee, Abhijit ; Claudia, Martnez A. In: Journal of Development Economics. RePEc:eee:deveco:v:173:y:2025:i:c:s0304387824001548. Full description at Econpapers || Download paper |
| 2025 | Too fast, too furious? Digital credit delivery speed and repayment rates. (2025). Burlando, Alfredo ; Kuhn, Michael A ; Prina, Silvia. In: Journal of Development Economics. RePEc:eee:deveco:v:174:y:2025:i:c:s0304387824001767. Full description at Econpapers || Download paper |
| 2025 | Incentives and endorsement for technology adoption: Evidence from mobile banking in Ghana. (2025). Riley, Emma ; Osei, Robert ; Shonchoy, Abu S. In: Journal of Development Economics. RePEc:eee:deveco:v:176:y:2025:i:c:s0304387825000628. Full description at Econpapers || Download paper |
| 2024 | International portfolio rebalancing and fiscal policy spillovers. (2024). Alpanda, Sami ; Kabaca, Serdar ; Aysun, Uluc. In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:168:y:2024:i:c:s0165188924001179. Full description at Econpapers || Download paper |
| 2024 | Dimensional traps in evasion models and their effects on industrial structure. (2024). Scaccia, Luisa ; Coppier, Raffaella ; Michetti, Elisabetta. In: Economic Modelling. RePEc:eee:ecmode:v:132:y:2024:i:c:s0264999324000038. Full description at Econpapers || Download paper |
| 2025 | Deviation signs-based bunching methods. (2025). Hong, Liming ; Lu, Yue ; Yang, Yifan ; Lv, Xiaofeng. In: Economic Modelling. RePEc:eee:ecmode:v:143:y:2025:i:c:s0264999324003262. Full description at Econpapers || Download paper |
| 2025 | Digital finance and retirement planning: The role of information cost reduction and trust enhancement channels. (2025). Ju, Zhen ; Liu, Liang. In: Economic Modelling. RePEc:eee:ecmode:v:144:y:2025:i:c:s0264999324003468. Full description at Econpapers || Download paper |
| 2024 | Administrative procedures as tax enforcement tools. (2024). Cui, Wei ; Wiebe, Michael ; Hicks, Jeffrey. In: Economics Letters. RePEc:eee:ecolet:v:237:y:2024:i:c:s0165176524001320. Full description at Econpapers || Download paper |
| 2024 | Public expenditure multipliers and informality. (2024). Tirelli, Patrizio ; Pizzuto, Pietro ; Furceri, Davide ; Colombo, Emilio. In: European Economic Review. RePEc:eee:eecrev:v:164:y:2024:i:c:s0014292124000321. Full description at Econpapers || Download paper |
| 2025 | Regional variations in corporate tax responsiveness: Evidence from Switzerland. (2025). Krapf, Matthias ; Staubli, David. In: European Economic Review. RePEc:eee:eecrev:v:171:y:2025:i:c:s0014292124002204. Full description at Econpapers || Download paper |
| 2025 | Does mobile payment adoption increase household portfolio diversification? Evidence from China. (2025). Qiu, Weisong. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001758. Full description at Econpapers || Download paper |
| 2024 | Digital finance era: Will individual investors become better players?. (2024). Lu, Xiaomeng ; Zhang, Xianjun ; Yue, Pengpeng ; Guo, Jiaojiao. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:91:y:2024:i:c:s1042443124000015. Full description at Econpapers || Download paper |
| 2024 | Political freedom and financial inclusion: Unraveling social trust and political rent-seeking. (2024). Bu, Ziwen ; Ding, Yibing ; Ma, Yechi ; Li, Suyang. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:220:y:2024:i:c:p:46-65. Full description at Econpapers || Download paper |
| 2024 | Cultural norms and tax compliance: Evidence from China. (2024). Feng, Chen ; Fan, Ziying ; Cheng, Maoyong ; Tian, Binbin. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:227:y:2024:i:c:s0167268124003342. Full description at Econpapers || Download paper |
| 2024 | RegTech: Technology-driven compliance and its effects on profitability, operations, and market structure. (2024). Sutherland, Andrew ; Charoenwong, Ben ; Kowaleski, Zachary T ; Kwan, Alan. In: Journal of Financial Economics. RePEc:eee:jfinec:v:154:y:2024:i:c:s0304405x24000151. Full description at Econpapers || Download paper |
| 2024 | Robo advisors and access to wealth management. (2024). Sokolinski, Stanislav ; Reher, Michael. In: Journal of Financial Economics. RePEc:eee:jfinec:v:155:y:2024:i:c:s0304405x24000527. Full description at Econpapers || Download paper |
| 2024 | Effects of bank branch/ATM consolidations on cash demand: Evidence from bank account transaction data in Japan. (2024). Ueda, Kozo. In: Journal of the Japanese and International Economies. RePEc:eee:jjieco:v:71:y:2024:i:c:s0889158324000017. Full description at Econpapers || Download paper |
| 2025 | Increasing taxes on ‘bads’ and reducing them on ‘goods’: A double dividend hypothesis of carbon taxation. (2025). Dubey, Amlendu ; Malhotra, Gurleen Kaur. In: Journal of Policy Modeling. RePEc:eee:jpolmo:v:47:y:2025:i:1:p:118-133. Full description at Econpapers || Download paper |
| 2024 | Comment on: “International tax competition with rising intangible capital and financial globalization” by Vincenzo Quadrini and José-Victor Ríos-Rull. (2024). Perri, Fabrizio. In: Journal of Monetary Economics. RePEc:eee:moneco:v:141:y:2024:i:c:p:121-126. Full description at Econpapers || Download paper |
| 2024 | Transitory income changes and consumption smoothing: Evidence from Mexico. (2024). Angelucci, Manuela ; Prina, Silvia ; Rojas, Irvin ; Chiapa, Carlos. In: Journal of Public Economics. RePEc:eee:pubeco:v:230:y:2024:i:c:s0047272723001950. Full description at Econpapers || Download paper |
| 2024 | Firm responses to book income alternative minimum taxes. (2024). Richmond, Jordan. In: Journal of Public Economics. RePEc:eee:pubeco:v:236:y:2024:i:c:s004727272400094x. Full description at Econpapers || Download paper |
| 2024 | Toward an understanding of tax amnesty take-up: Evidence from a natural field experiment. (2024). Simon, Andrew ; List, John ; Zentner, Alejandro ; Holz, Justin ; Gil, Patricia. In: Journal of Public Economics. RePEc:eee:pubeco:v:239:y:2024:i:c:s0047272724001816. Full description at Econpapers || Download paper |
| 2024 | Financial inclusion effects of engaging with the fintech ecosystem. (2024). Kodongo, Odongo. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pb:s1059056024006634. Full description at Econpapers || Download paper |
| 2025 | Big data in tax enforcement and trade credit: Evidence from China. (2025). Li, Quan ; Song, Gaoya. In: Research in International Business and Finance. RePEc:eee:riibaf:v:76:y:2025:i:c:s0275531925000686. Full description at Econpapers || Download paper |
| 2025 | Access to credit and fintech: A lexicon-based sentiment analysis application on Twitter data. (2025). Bredice, Marilena ; Formisano, Anna Vittoria ; Kullafi, Sara ; Palma, Pasquale. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s027553192500131x. Full description at Econpapers || Download paper |
| 2024 | Being a householder speaking a foreign language: Foreign language proficiency and the internet technology adoption of the household. (2024). Zhang, Weiguo ; Chen, Yan ; Liu, Guohui. In: Technology in Society. RePEc:eee:teinso:v:78:y:2024:i:c:s0160791x24002008. Full description at Econpapers || Download paper |
| 2024 | Financial inclusion and roof quality: Satellite evidence from Chilean slums. (2024). Pino, Gabriel ; Silva, Cinthya. In: World Development. RePEc:eee:wdevel:v:180:y:2024:i:c:s0305750x24001220. Full description at Econpapers || Download paper |
| 2025 | Financial inclusion along the Rural-Urban Continuum: Empirical evidence from a decomposition analysis in Kenya between 2012 and 2021. (2025). Musshoff, Oliver ; Nsengumuremyi, Albert ; Mader, Anna ; Johnen, Constantin. In: World Development. RePEc:eee:wdevel:v:194:y:2025:i:c:s0305750x25001585. Full description at Econpapers || Download paper |
| 2025 | Cohesion or collusion? EU funds in places with corrupt local institutions. (2025). Rodríguez-Pose, Andrés ; Rodraiguez-Pose, Andraes ; Pardy, Martina. In: Papers in Evolutionary Economic Geography (PEEG). RePEc:egu:wpaper:2511. Full description at Econpapers || Download paper |
| 2025 | Trade ties and economic divides: trade and income inequality in the regions of Europe. (2025). Pardy, Martina ; Rodrguez-Pose, Andrs. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:128063. Full description at Econpapers || Download paper |
| 2024 | Catalyzing financial inclusion: Using incentives to promote mobile money use in Ethiopia. (2024). Roy, Shalini ; Herskowitz, Sylvan ; Gilligan, Daniel O ; de Brauw, Alan. In: IFPRI discussion papers. RePEc:fpr:ifprid:162765. Full description at Econpapers || Download paper |
| 2024 | Informal Employment, the Tertiary Sector, and the Gross Domestic Product: A Structural Equations Model for the Mexican Economy. (2024). Ortiz, David Robles ; Ambriz, Raymundo Alexei. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:11:p:301-:d:1514605. Full description at Econpapers || Download paper |
| 2025 | Gendered Dimensions of Poverty in Indonesia: A Study of Financial Inclusion and the Influence of Female-Headed Households. (2025). Ekaputri, Retno Agustina ; Sukiyono, Ketut ; Yefriza, Yefriza ; Febriani, Ratu Eva ; Nopiah, Ririn. In: Economies. RePEc:gam:jecomi:v:13:y:2025:i:8:p:240-:d:1725912. Full description at Econpapers || Download paper |
| 2025 | Can FinTech Close the VAT Gap? An Entrepreneurial, Behavioral, and Technological Analysis of Tourism SMEs. (2025). Skandali, Dimitra ; Skandalis, Konstantinos S. In: FinTech. RePEc:gam:jfinte:v:4:y:2025:i:3:p:38-:d:1717737. Full description at Econpapers || Download paper |
| 2024 | The Promises of Digital Bank Accounts for Low-income Individuals. (2024). Hoffmann, Bridget ; Romero, Karla Hernandez ; Vera-Cossio, Diego A ; Pecha, Camilo. In: IDB Publications (Working Papers). RePEc:idb:brikps:13379. Full description at Econpapers || Download paper |
| 2025 | Firm size as a moderator in the relationship between tax compliance and business performance: a study of Vietnamese enterprises. (2025). Minh, Hang Nguyen ; My, Duyen Hai ; Thuy, Duong Thi ; Oanh, Thi Ngoc ; Thi, Chi Nguyen ; Thanh, Chau Thi ; Trung, Kim Quoc. In: International Journal of Economics and Business Research. RePEc:ids:ijecbr:v:29:y:2025:i:17:p:1-20. Full description at Econpapers || Download paper |
| 2025 | Size-Dependent Enforcement, Tax Evasion and Dimensional Trap. (2025). Coppier, Raffaella ; Michetti, Elisabetta ; Scaccia, Luisa. In: Computational Economics. RePEc:kap:compec:v:65:y:2025:i:2:d:10.1007_s10614-023-10399-y. Full description at Econpapers || Download paper |
| 2024 | Labor share as an automatic stabilizer of income inequality. (2024). Sciala', Antonio ; Bloise, Francesco ; Bises, Bruno. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:2:d:10.1007_s10797-023-09782-0. Full description at Econpapers || Download paper |
| 2025 | Watchdogs or Accomplices? The Role of Third-Party Auditors in Corporate Tax Compliance. (2025). Choudhary, Keshav ; Gupta, Bhanu. In: Working Papers. RePEc:mpi:wpaper:tax-mpg-rps-2025-04. Full description at Econpapers || Download paper |
| 2024 | Behavioral Responses to Wealth Taxation: Evidence from Colombia. (2024). Londoo-Velez, Juliana ; Avila-Mahecha, Javier. In: NBER Working Papers. RePEc:nbr:nberwo:32134. Full description at Econpapers || Download paper |
| 2025 | Institutional changes, effective demand, and inequality: a structuralist model of secular stagnation. (2025). Tavani, Daniele ; Cicero, Vinicius Curti. In: Working Papers. RePEc:new:wpaper:2506. Full description at Econpapers || Download paper |
| 2025 | Differential Bunching Impacts Across the Income Distribution: Evidence from Tax Administrative Data. (2025). Rand, John ; Adu-Ababio, Kwabena ; Bryson, Samuel ; Mwale, Evaristo. In: The European Journal of Development Research. RePEc:pal:eurjdr:v:37:y:2025:i:1:d:10.1057_s41287-024-00660-x. Full description at Econpapers || Download paper |
| 2025 | Welfare Impacts of Mobile Banking Use in Rural Africa: Gender Disaggregated Evidence from Eight Sub-Saharan African Countries. (2025). Legras, Sophie ; Kouandou, Arouna. In: The European Journal of Development Research. RePEc:pal:eurjdr:v:37:y:2025:i:4:d:10.1057_s41287-025-00707-7. Full description at Econpapers || Download paper |
| 2024 | Financial inclusion effects of engaging with the fintech ecosystem. (2024). Kodongo, Odongo. In: Working Papers. RePEc:rza:wpaper:893. Full description at Econpapers || Download paper |
| 2024 | Audit Rule Disclosure and Tax Compliance. (2024). Sartori, Elia ; Paradisi, Matteo ; di Gregorio, Enrico. In: CSEF Working Papers. RePEc:sef:csefwp:729. Full description at Econpapers || Download paper |
| 2024 | Fraud Detection Under Limited State Capacity: Experimental Evidence From Senegal. (2024). Stein, Mattea ; Sarr, Bassirou ; Czajka, Leo. In: CSEF Working Papers. RePEc:sef:csefwp:731. Full description at Econpapers || Download paper |
| 2025 | Tax Notches in the Lab: Disentangling Real and Evasion Responses. (2025). Rizzi, Dino ; Marenzi, Anna ; Buso, Irene Maria ; Bernasconi, Michele. In: Working Papers. RePEc:ven:wpaper:2025:15. Full description at Econpapers || Download paper |
| 2025 | Financial Inclusion and Economic Development : A Review of the Data and Evidence. (2025). Singer, Dorothe ; Klapper, Leora ; Ansar, Saniya. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:11021. Full description at Econpapers || Download paper |
| 2025 | The Elusive Impact of Corporate Tax Incentives. (2025). Presidente, Giorgio ; Calì, Massimiliano ; de Gouvea, Thiago ; Cali, Massimiliano. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:11061. Full description at Econpapers || Download paper |
| 2025 | Effective Tax Rates, Firm Size and the Global Minimum Tax. (2025). Semelet, Camille Marine ; Dom, Roel ; Brockmeyer, Anne ; Bachas, Pierre. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:11090. Full description at Econpapers || Download paper |
| 2025 | VAT Exemptions, Embedded Tax, and Unintended Consequences. (2025). Tremblay, Frederic ; Thomas, Alastair ; Chandler, William. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:11120. Full description at Econpapers || Download paper |
| 2024 | Distributional impacts of climate policy and effective compensation: Evidence from 88 countries. (2024). Missbach, Leonard ; Steckel, Jan Christoph. In: EconStor Preprints. RePEc:zbw:esprep:296491. Full description at Econpapers || Download paper |
| 2025 | Optimal indirect taxation when firms avoid profit taxes. (2025). Becker, Johannes. In: VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy. RePEc:zbw:vfsc25:325467. Full description at Econpapers || Download paper |
| Year | Title | Type | Cited |
|---|---|---|---|
| 2021 | Corporate Taxation under Weak Enforcement In: American Economic Journal: Economic Policy. [Full Text][Citation analysis] | article | 38 |
| 2018 | Digital Financial Services Go a Long Way: Transaction Costs and Financial Inclusion In: AEA Papers and Proceedings. [Full Text][Citation analysis] | article | 52 |
| 2021 | How Debit Cards Enable the Poor to Save More In: Journal of Finance. [Full Text][Citation analysis] | article | 50 |
| 2017 | How Debit Cards Enable the Poor to Save More.(2017) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 50 | paper | |
| 2021 | Informality, Consumption Taxes and Redistribution In: CID Working Papers. [Full Text][Citation analysis] | paper | 41 |
| 2020 | Informality, Consumption Taxes and Redistribution.(2020) In: CEPR Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 41 | paper | |
| 2020 | Informality, Consumption Taxes and Redistribution.(2020) In: IFS Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 41 | paper | |
| 2020 | Informality, Consumption Taxes and Redistribution.(2020) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 41 | paper | |
| 2020 | Informality, Consumption Taxes and Redistribution.(2020) In: The Warwick Economics Research Paper Series (TWERPS). [Full Text][Citation analysis] This paper has nother version. Agregated cites: 41 | paper | |
| 2019 | Size-dependent tax enforcement and compliance: Global evidence and aggregate implications In: Journal of Development Economics. [Full Text][Citation analysis] | article | 36 |
| 2018 | Size-dependent tax enforcement and compliance : global evidence and aggregate implications.(2018) In: Policy Research Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 36 | paper | |
| 2022 | Globalization and Factor Income Taxation In: PSE Working Papers. [Full Text][Citation analysis] | paper | 20 |
| 2022 | Globalization and Factor Income Taxation.(2022) In: World Inequality Lab Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 20 | paper | |
| 2022 | Globalization and Factor Income Taxation.(2022) In: Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 20 | paper | |
| 2022 | Capital Taxation, Development, and Globalization: Evidence from a Macro-Historical Database In: NBER Working Papers. [Full Text][Citation analysis] | paper | 15 |
| 2020 | The Impact of COVID-19 on Formal Firms In: World Bank Publications - Reports. [Full Text][Citation analysis] | paper | 0 |
| 2020 | The Impact of COVID-19 on Formal Firms In: World Bank Publications - Reports. [Full Text][Citation analysis] | paper | 0 |
| 2020 | The Impact of COVID-19 on Formal Firms In: World Bank Publications - Reports. [Full Text][Citation analysis] | paper | 3 |
| 2020 | The Impact of COVID-19 on Formal Firms In: World Bank Publications - Reports. [Full Text][Citation analysis] | paper | 0 |
| 2021 | The Impact of COVID-19 on Formal Firms in Honduras In: World Bank Publications - Reports. [Full Text][Citation analysis] | paper | 3 |
| 2021 | Targeting Tax Enforcement Efforts on Larger Firms In: World Bank Publications - Reports. [Full Text][Citation analysis] | paper | 0 |
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