This paper investigates the impact of a progressive tax reform on tax compliance. We leverage a major progressive tax reform in a large Argentine municipality. First, we use a quasi-experimental design to estimate the causal effect of changes in a household's own tax rates on its tax compliance....

This paper estimates the effect of a temporary and large (21 p.p.) value-added tax (VAT) cut along with anti-profiteering measures on food necessities during a period of high inflation in Argentina. Using barcode-level data across more than 3,000 supermarkets, we find that (1) absent the...

Purpose This paper aims to study the role of tourism specialisation on tourism labour precarity in Argentinian cities, considering urban primacy. Design/methodology/approach The authors propose an econometric model that iterates between alternative labour precarity measures explained by the...