Nikhil Sharma

Tax policy researcher and former revenue officer who spent 8 years at India's Central Board of Direct Taxes before getting his PhD in public economics at UC Berkeley. Has analyzed tax systems in 25 countries and advised three governments on progressive tax reform. Grew up in Jaipur watching his father, a small shopkeeper, navigate a tax system designed for large corporations — which is how he learned that tax policy is never neutral. Writes about tax policy, economic inequality, how billionaires legally pay less than teachers, offshore tax architecture, and why the global minimum tax is both a breakthrough and a disappointment. Known for a visualization showing effective tax rates by income percentile that was cited in Congressional testimony. Currently at the Brookings Institution. Plays cricket on weekends and argues that batting averages are the best introduction to statistics.