Dec 2019
Author(s): Mogollón, Mónica; Ortega, Daniel; Scartascini, Carlos
Most tax agencies use letters as the method of communicating with taxpayers. Still, other technologies exist that could be more effective. This paper reports the results of a field experiment…
Oct 2019
Author(s): Mateo-Berganza Díaz, María Mercedes; Rucci, Graciana; Amaral, Nicole; Arias Ortiz, Elena; Becerra, Laura; Bustelo, Monserrat; Cabrol, Marcelo; Castro, Juliana; Caycedo, Juanita; Duryea, Suzanne; Groot, Bibi; Heredero, Elena; Hincapie, Diana; Magendzo, Adrián; Navarro, Juan Carlos; Novella, Rafael; Rieble-Aubourg, Sabine; Rubio-Codina, Marta; Scartascini, Carlos; Vezza, Evelyn
El siglo XXI no va a suceder en el futuro: está pasando hoy. Los cambios acelerados en términos tecnológicos, migratorios, demográficos y climáticos están reconfigurando el orden social, económico y…
Dec 2018
Author(s): Gingerich, Daniel; Scartascini, Carlos
Welfarist justifications of democracy presume that citizens have policy preferences that are responsive to pertinent information. Is this accurate? This paper addresses that question by providing a…
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…
Nov 2015
Author(s): Ortega, Daniel; Scartascini, Carlos
There is an ample literature on the determinants of tax compliance. Several field experiments have evaluated the effect and comparative relevance of sending deterrence and moral suasion messages to…
Dec 2013
Author(s): Castro, Lucio; Scartascini, Carlos
Tax evasion is a pervasive problem in many countries. In particular, some developing countries do not collect even half of what they would if taxpayers complied with the written letter of the law.…