Guy joined the Department of Political Economy in October 2020. His research applies quantitative methods to explore the determinants of fiscal capacity as a central aspect of development that is embedded in state-society relations. Guy is interested in understanding both the factors that shape tax policy preferences and the conditions that influence the ability of states to raise revenues. Among others, his dissertation illustrates how subjective perceptions of inequality shape tax policy preferences in Latin America. He also examines the effect of political cohesion on taxation in developing democracies.

Guy holds a BA in Economics and Latin American Studies and a research MA (magna cum laude) in Latin American Studies from the Hebrew University of Jerusalem. He also has extensive experience working in the technology sector, mainly in the areas of data analysis and business intelligence.

Doctoral research

Essays on the Political Economy of Taxation and Development

Research Interests

• Comparative political economy
• Public finance
• The welfare state
• Development economics

PhD supervisors

Dr Julian Limberg and Professor Amrita Dhillon

Teaching

• 5SSPP247 Political Economy of Taxation
• 5SSPP264 Political Economy of Globalisation (2023)
• 4SSPP105 Principles of Economics (2021)

Publications

Heilbrun, G. (2025). Perceived inequality as an impediment to mass taxation: Evidence from Latin America. Comparative Political Studies. https://doi.org/10.1177/00104140251328028