Abhishek Seth is a Ph.D. candidate in Economics at the Department of Humanities and Social Sciences, IIT Roorkee. His research interests span firm finance, municipal finance, and credit markets, with a particular focus on capital structure, taxation, financial distress, and the factors shaping firms’ financial decisions. He is also interested in municipal finance, property taxation, and fiscal capacity, exploring how financial and institutional factors influence economic outcomes. He is particularly interested in using alternative datasets to explore questions in urban economics, with a focus on urban local bodies, municipal finance, and property taxation.