Jun 2016
Author(s): Fernández-Arias, Eduardo; Sabel, Charles; Stein, Ernesto H.; Trejos, Alberto
It takes two to tango. Strong public-private collaboration is key for discovering and implementing effective productive development policies to bring out the best in existing economic activities and…
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…
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…
Jan 2015
Author(s): Manzano, Osmel; Auguste, Sebastián; Alfaro, Laura; Artana, Daniel; Taylhardat, Adolfo; Cuevas, Mario; Porto, Luis
La promoción de la inversión extranjera directa (IED) ha sido un objetivo de política prioritario en los últimos veinte años por lo que se han implementado, entre otras medidas, beneficios fiscales…
Jan 2015
Author(s): Manzano, Osmel; Auguste, Sebastián; Alfaro, Laura; Artana, Daniel; Taylhardat, Adolfo; Cuevas, Mario; Porto, Luis
Promotion of foreign direct investment (FDI) has been a priority policy goal in Central America, Panama and Dominican Republic for the past twenty years. Fiscal benefits are among the policies that…
Oct 2014
Author(s): Castro, Lucio; Scartascini, Carlos
There is growing evidence that individual responses to public policies are, to a large extent, mediated by the way the policies are framed, by people's cognitive and computational capabilities,…
Oct 2014
Author(s): Castro, Lucio; Scartascini, Carlos
Hay creciente evidencia de que las respuestas individuales a las políticas públicas están, en gran medida, mediatizadas por la manera en que se formulan las políticas, por las capacidades cognitivas…