Mar 2020
Author(s): Rapoport, Nina; Rojas Méndez, Ana María; Scartascini, Carlos
Behavioral insights are becoming part of the policy toolkit in countries around the world, and the IDB has positioned itself at the forefront of this movement in Latin America and the Caribbean. This…
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,…