Apr 2017
Author(s): Carrillo, Paul E.; Castro, Edgar; Scartascini, Carlos
This paper evaluates the effect of positive inducements on tax behavior by exploiting a natural experiment in which a municipality of Argentina randomly selected 400 individuals among more than 72,…
Apr 2017
Author(s): Bernal, Raquel; Eslava, Marcela
The Colombian 2012 tax reform reduced payroll taxes and employer contributions to health insurance by 13.5%, while also increasing corporate income taxes, and leaving untouched the benefits to…