Nov 2018
Author(s): López-Luzuriaga, Andrea; Scartascini, Carlos
What happens when the tax authority increases enforcement in one tax with compliance in other taxes? The very little evidence available is not conclusive. This paper presents a very simple analytical…
Dec 2017
Author(s): Bornacelly, Iván; Rieble-Aubourg, Sabine
In Barbados, investment in education is one of the highest in the region and there is almost universal access to basic education. However, learning outcomes are still unequal, and while many young…
Sep 2017
Author(s): Fernandez, Andres; Imrohoroglu, Ayse; Tamayo, Cesar
Latin American countries have long exhibited low levels of saving rates when compared to other countries in relatively similar stages of economic development (e.g., Asian economies). Motivated by…
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 2016
Author(s): Busso, Matías; Fernandez, Andres; Tamayo, Cesar
This technical note considers whether low savings in Latin America and the Caribbean may result from low productivity rather than vice versa. Economies with low TFP growth tend to be economies in…