Governments in Latin America raise little revenue from property taxation, despite arguments for its efficiency and equity. Adequate registry information would support consistent collection, but registries are costly to establish and maintain. Compared to tax collection, field experimental...

Evasion of labor market regulations in middle income countries is systemic. This is generally known as informality. In Latin America, where less than 50% of workers are registered with social security, this is a permanent phenomenon and encompasses a variety of economic realities ranging from...

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 model that shows the conditions under which spillovers could be positive or negative in the...

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 taxpayers. The effect of different delivery mechanisms, however, has not been evaluated so far....

The existing literature shows that women are more likely to pay taxes than men. Yet, there is less consensus on the gendered responses to interventions aimed at boosting tax compliance among non-payers. In this study, we exploit a field e xperiment designed to increase property tax compliance to...

Does compliance with low-cost civic duties increase demand for social accountability? We address this question by conducting a field experiment at train stations in Buenos Aires. We create exogenous variation in compliance with paying the public transportation fare by i) highlighting sanctions...

In this article we experimentally evaluate Colombia's Think Equal program, which teaches socioemotional skills to children ages 3 to 6. Given the context of COVID-19, the original design was adapted as a hybrid model, alternating in-person and remote instruction and engaging families in the...

Play during early childhood is key to stimulating children's physical, social, emotional, and cognitive development. However, research on play-based learning is largely limited to high-income countries, and little is known about the use of hybrid interventions (which combine in-person and remote...