Dec 2013
Author(s): Scartascini, Carlos
The literature on taxes and public finance generally focuses on revenues, an easily observable and generally available variable, as the observable measure of tax policy. Still, revenues depend on…
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.…
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…
Jul 2013
Author(s): Tommasi, Mariano; Scartascini, Carlos; Caruso, Germán
The understanding of the economic effect of formal institutional rules has progressed substantially in recent decades. These formal analyses have tended to take for granted that institutional arenas…