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…
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…