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…
Aug 2018
Author(s): Quijada, José Alejandro; Sierra, José David; Espinola, Natalia
Paraguay is one of the fastest growing economies in Latin America and the Caribbean. Despite solid growth and sound macroeconomic fundamentals, foreign direct investment flows remain sluggish. Since…
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,…