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…
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…
Mar 2018
Author(s): Arias Ortiz, Elena; Bornacelly, Iván; Jaureguiberry, Florencia
The expansion of access to education in the region has been accompanied by greater inclusion: more poor students and those in rural areas are attending school at all levels. In pre-primary and…
Mar 2018
Author(s): Arias Ortiz, Elena; Bornacelly, Iván; Jaureguiberry, Florencia
La expansión del acceso educativo en la región ha estado marcada por una mayor inclusion: la población pobre y en zonas rurales tiene mayor asistencia hoy en todos los niveles. En preprimaria y…
Dec 2017
Author(s): Arias Ortiz, Elena; Bornacelly, Iván
Girls attend and finish school at the same rate or higher than boys. Nevertheless, boys continue to outperform girls on standardized learning assessments and continue to benefit most from labor…
Dec 2017
Author(s): Arias Ortiz, Elena; Bornacelly, Iván
Las mujeres asisten y finalizan la escuela tanto o más que los hombres. Sin embargo, siguen siendo los hombres quienes se desempeñan major que las mujeres en pruebas estandarizadas y se benefician…
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): Ortega, Daniel; Scartascini, Carlos
There is an ample literature on the determinants of tax compliance. Several field experiments have evaluated the effect and comparative relevance of sending deterrence and moral suasion messages to…
Aug 2014
Author(s): Chisari, Omar O.; Miller, Sebastián J.
This paper examines the effectiveness of carbon taxes on macroeconomic performance when manufacturing firms have the opportunity to change their scale of operation and degree of formality. The…
Dec 2013
Author(s): Castro, Lucio; Scartascini, Carlos
Tax evasion is a pervasive problem in many countries. In particular, some developing countries do not collect even half of what they would if taxpayers complied with the written letter of the law.…