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…
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,…
Nov 2016
Author(s): Uyarra, Elvira; Moñux, Diego; Li, Yanchao; Esteban, Adrián; Rigby, John; Ospina, María José; Edler, Jakob
Public procurement accounts for a significant proportion of overall demand for goods and services. Thus, it could be a useful tool for fostering innovation and economic growth. While interest in the…