Mar 2019
Author(s): Azuara Herrera, Oliver; Azuero, Rodrigo; Bosch, Mariano; Torres, Jesica
Simplified tax regimes reduce both tax rates and compliance costs for small firms. On the one hand, these regimes increase the number of businesses formally registered and have the potential of also…
Nov 2017
Author(s): Knobel, Andrés
The international community is increasingly aware that adopting laws, regulations, and mechanisms to gather and exchange information about “beneficial owners” (BOs) is crucial for combating tax…
Nov 2017
Author(s): Knobel, Andrés
La comunidad internacional reconoce cada vez más que la adopción de leyes, regulaciones y mecanismos para recoger e intercambiar información sobre los “Beneficiarios Finales” (BF) es indispensable…
Feb 2016
Author(s): Campos, Javier; Serebrisky, Tomás; Suárez-Alemán, Ancor
La elección de la tasa social de descuento constituye uno de los elementos críticos en los procesos de evaluación de proyectos públicos, y en particular en el análisis costo-beneficio sobre el que…
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…
Nov 2015
Author(s): Villa, Juan Miguel; Fernandes, Danilo; Bosch, Mariano
This paper studies the first large scale effort by the Brazilian government to increase the social security compliance of self-employed workers using behavioral interventions. In 2014, the Brazilian…
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.…