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…
Aug 2019
Author(s): Ardanaz, Martín; Hallerberg, Mark; Scartascini, Carlos
Do voters punish governments that introduce fiscal “austerity” measures? If so, does voter response vary according to the design (composition) of fiscal adjustments? What determines the timing of…
Apr 2019
Author(s): Castro, Edgar; Scartascini, Carlos
Limited attention affects our ability to make good choices, but governments can improve decision-making by providing simpler and more salient information. We evaluate the role of inattention in…
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,…
Sep 2015
Author(s): Hallerberg, Mark; Scartascini, Carlos
This paper examines whether elections, which are generally held on fixed dates, and banking crises explain the timing of tax reforms and the allocation of the additional tax burden. Using an…
Aug 2013
Author(s): Scartascini, Carlos; Ardanaz, Martín
According to an influential theoretical argument, presidential systems tend to present smaller governments because the separation between those who decide the size of the fiscal purse and those who…
Jun 2012
Author(s): Filc, Gabriel; Scartascini, Carlos
Dada la evidencia existente de que pueden existir beneficios tangibles en términos de sostenibilidad, eficiencia y efectividad del gasto público de una utilización más plena de los presupuestos por…
Oct 2011
Author(s): Ardanaz, Martín; Scartascini, Carlos
This paper argues that the details of political institutions help explain the low levels of personal income taxation. In particular, legislative malapportionment enables rich elites to exercise…
Dec 2010
Author(s): Hallerberg, Mark; Scartascini, Carlos
The recent financial crisis has initiated pressures for not only policy reform but also fundamental institutional fiscal reforms. This paper explores the connection between economic crises and…
Mar 2010
Author(s): Scartascini, Carlos; Tommasi, Mariano; Ardanaz, Martín
This paper surveys selected themes in the political economy of policymaking in Latin America, with an emphasis on recent research focusing on actual decision and implementation processes, and on the…
Mar 2010
Author(s): Filc, Gabriel; Scartascini, Carlos
Medium Term Fiscal Frameworks (MTFs) have become one of the most popular reforms to the budgetary process in Latin America during the last decade, and introducing MTFs seemed to be the magic solution…
May 2009
Author(s): Marcel, Mario; Filc, Gabriel; Shack, Nelson; Berretta, Nora; Jul, Ana María; Rezende, Fernando; Aldunate, Eduardo; García López, Roberto; Tavares, Martus; Scartascini, Carlos; Echeverry, Juan Carlos
This publication contains a collection of papers presented within the framework of the Public Policy Management and Transparency Network: Development Effectiveness and Results-Based Budget Management…
May 2009
Author(s): Marcel, Mario; Filc, Gabriel; Shack, Nelson; Berretta, Nora; Jul, Ana María; Rezende, Fernando; Aldunate, Eduardo; García López, Roberto; Tavares, Martus; Scartascini, Carlos; Echeverry, Juan Carlos
Esta publicación presenta los principales temas analizados en el marco de la Red de Gestión y Transparencia de la Política Pública: Gestión para Resultados y Efectividad en el Desarrollo, del Diálogo…
Dec 2006
Author(s): Galindo, Arturo; Scartascini, Carlos; Payne, J. Mark; Daughters, Robert; Melo, Alberto; Echebarría, Koldo; Lora, Eduardo; Filc, Gabriel; Micco, Alejandro; Chong, Alberto E.; Panizza, Ugo; Benavides, Juan; Magaldi de Sousa, Mariana; Navarro, Juan Carlos; Márquez, Gustavo; Cortázar Velarde, Juan Carlos; Mesa-Lago, Carmelo; Harper, Leslie; Rodríguez-Clare, Andrés; Perusia, Juan Cruz
Latin America suffered a profound state crisis in the 1980s, which prompted not only the wave of macroeconomic and deregulation reforms known as the Washington Consensus, but also a wide variety of…