Apr 2019
Author(s): Castro, Edgar; Scartascini, Carlos
Limited attention affects our ability to make good choices, but governments can improve decision-making by providing simpler and more salient information. We evaluate the role of inattention in…
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…
Jan 2018
Author(s): Bérgolo, Marcelo; Ceni, Rodrigo; Sauval, María
Este trabajo analiza la introducción del régimen de Documentación Fiscal Electrónica en Uruguay. A partir de los datos de los registros administrativos de la Dirección General de Rentas y explotando…
Jan 2018
Author(s): Ramírez, José; Oliva, Nicolás; Andino, Mauro
En el año 2013 el Servicio de Rentas Internas (SRI) de Ecuador lanza oficialmente a la factura electrónica como una estrategia institucional para modernizar la administración tributaria a favor de…
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…