Jan 2020
Author(s): Bando, Rosangela; Martínez Carrasco, José; Yarygina, Anastasiya
The objective of this discussion paper is to propose a Results Based Framework for programs which aim to increase tax compliance. We pose setting state capacity as a specific project result, as…
Dec 2019
Author(s): Mogollón, Mónica; Ortega, Daniel; Scartascini, Carlos
Most tax agencies use letters as the method of communicating with taxpayers. Still, other technologies exist that could be more effective. This paper reports the results of a field experiment…
Aug 2019
Author(s): Carrillo, Paul E.; Castro, Edgar; Scartascini, Carlos
As policymakers increasingly use rewards to encourage good citizenship, it is important to find a reward mechanism that does not curb intrinsic motivation, is long-lasting, and has effects that go…
Aug 2019
Author(s): Carrillo, Paul E.; Castro, Edgar; Scartascini, Carlos
Dado que los responsables de las políticas públicas utilizan cada vez más los incentivos para promover la cultura ciudadana, es importante encontrar un mecanismo de recompensa que no reduzca la…
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…