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…
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…