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 2015
Author(s): Muñoz Castillo, Raúl; Miralles-Wilhelm, Fernando; Jiménez, Roberto; Vega, Alberto
The Inter-American Development Bank (IDB) has recognized that its activities in the countries of the Latin America and Caribbean (LAC) region have significant potential to be impacted by the effects…
Nov 2015
Author(s): Muñoz Castillo, Raúl; Miralles-Wilhelm, Fernando; Jiménez, Roberto; Vega, Alberto
El Banco Interamericano de Desarrollo (BID) ha reconocido que sus actividades en los países de la Región del Caribe (LAC) y América Latina y tienen un gran potencial para ser impactados por los…