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…
Oct 2015
Author(s): O'Brien, Cherran; Thomas, Chrystol; Wenner, Mark D.; Schmid, Juan Pedro; Gomez Osorio, Camilo; Khadan, Jeetendra
The Caribbean Region Quarterly Bulletin discusses recent economic developments in the 6 IDB-member Caribbean countries, as well as the Organization of Eastern Caribbean States (OECS). The countries…
Oct 2015
Author(s): O'Brien, Cherran; Thomas, Chrystol; Wenner, Mark D.; Schmid, Juan Pedro; Gomez Osorio, Camilo; Khadan, Jeetendra
The Caribbean Region Quarterly Bulletin discusses recent economic developments in the 6 IDB-member Caribbean countries, as well as the Organization of Eastern Caribbean States (OECS). The countries…
Oct 2015
Author(s): Janson, Nils; Gischler, Christiaan; Humpert, Malte; Espinasa, Ramón
This Energy Dossier is part of a series of publications produced by the Energy Division of the Infrastructure and Environment Department of the Inter-American Development Bank. It is designed to…
Oct 2015
Author(s): Janson, Nils; Gischler, Christiaan; Humpert, Malte; Espinasa, Ramón
This Energy Dossier is part of a series of publications produced by the Energy Division of the Infrastructure and Environment Department of the Inter-American Development Bank. It is designed to…
Jul 2015
Author(s): Fioravanti, Reinaldo; Granada, Isabel; Veverka, Jacob
The small and isolated nature and tourism dependency of Caribbean countries strongly shapes and influences the regional air transport market. The following pages give an overview of the air transport…
Jan 2015
Author(s): Balza, Lenin; Espinasa, Ramón
Oil producers small enough to be price takers without barriers to investment or production should have reacted positively to the fourfold price increase after 2002. The seven largest Latin American…