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...

We present new evidence that a non-threatening behavioral intervention appealing to reciprocity significantly increases tax compliance in a setting (i.e., crisis-ridden Argentina) where one might least expect such an intervention to succeed. Prior research offers many examples of the efficacy of...

We present new evidence that a non-threatening behavioral intervention appealing to reciprocity significantly increases tax compliance in a setting (i.e., crisis-ridden Argentina) where one might least expect such an intervention to succeed. Prior research offers many examples of the efficacy of...

Este volumen contiene los anales de un seminario sobre modernización de las finanzas municipales. En el seminario se discutieron e intercambiaron experiencias sobre las políticas que los gobiernos centrales pueden adoptar para que la descentralización proporcione los beneficios que se le...

Este volumen contiene los anales de un seminario sobre modernización de las finanzas municipales. En el seminario se discutieron e intercambiaron experiencias sobre las políticas que los gobiernos centrales pueden adoptar para que la descentralización proporcione los beneficios que se le...

Develops and sets a general equilibrium dynamic and stochastic model with 2 sectors, formal and informal, for the economy in Bolivia. The goal of the model is to evaluate the impact of recent labor market reforms on employment, wages and the product. Specifically, analyzes the effect of a tax...

This paper studies tax evasion in the form of under-reported wages in Ecuador using microdata from a combination of electronic billing and personal income tax returns filed in 2017. Bringing together this novel combination of data, the study applies the standard method Pissarides and Weber...