Nov 2017
Author(s): Knobel, Andrés
The international community is increasingly aware that adopting laws, regulations, and mechanisms to gather and exchange information about “beneficial owners” (BOs) is crucial for combating tax…
Nov 2017
Author(s): Knobel, Andrés
La comunidad internacional reconoce cada vez más que la adopción de leyes, regulaciones y mecanismos para recoger e intercambiar información sobre los “Beneficiarios Finales” (BF) es indispensable…
Oct 2014
Author(s): Castro, Lucio; Scartascini, Carlos
There is growing evidence that individual responses to public policies are, to a large extent, mediated by the way the policies are framed, by people's cognitive and computational capabilities,…
Oct 2014
Author(s): Castro, Lucio; Scartascini, Carlos
Hay creciente evidencia de que las respuestas individuales a las políticas públicas están, en gran medida, mediatizadas por la manera en que se formulan las políticas, por las capacidades cognitivas…
Jul 2014
Author(s): Attzs, Marlene; Maharaj, Malini; Boodhan, Gopiechand
Although the Caribbean region relies heavily on its natural assets as sources of income, generally for tourism and in particular cases from agriculture and energy, environmental taxes in the region…
Mar 2014
Author(s): Carballo, Jerónimo; Graziano, Alejandro; Schaur, Georg; Volpe Martincus, Christian
Time delays in international transactions impose trade costs. We examine transaction level Peruvian import data to show that firms are subject to significant costs of port-of-entry delays. At the…