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Effect of Socio-Economic Stratification on House Value in Bogotá
(CAF, 2016-12-24)
This paper investigates the impact of urban fiscal policies on housing value. We use a focalization system in Bogotá where certain subsidies and taxes are targeted based on a classification of houses according to external ...
Rural Property Tax Revenue in the Face of Economic Concentration and Political Competition: Evidence from Colombia
(CAF, 2016-09-21)
We study the relationship between two sources of political power and property tax revenues in contemporary rural Colombia. First, de jure political power is the extent to which local political elites can capture the public ...
The impact of lowering the payroll tax on informality in Colombia
(2016)
The Colombian government recently reformed the tax law by reducing payroll contributions from 29.5% to 16% and substituting them with a profit tax. The law was passed in December 2012, and two years later the informality ...
Don’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Compliance
(CAF, 2015-11)
The effect of different delivery mechanisms for increasing tax compliance has not been evaluated so far. This study conducts a field experiment in Colombia that varies the way the National Tax Agency contacts taxpayers on ...
Endogenous Taxation in Ongoing Internal Conflict: The Case of Colombia
(CAF, 2014-02)
Recent empirical evidence at the cross-country and subnational levels suggests that internal conflicts harm state capacity and tax performance. On the face of it this is odd: internal conflict should create strong incentives ...
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela
(CAF, 2013)
A recent debate on tax compliance asks whether enforcement mechanisms can be complemented, or even substituted by appeals to the taxpayer’s tax morality: his or her intrinsic willingness to pay taxes, motivated by purely ...
Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America
(CAF, 2012)
We provide the first experimental attempt at measuring reciprocity in tax collection in developing countries, where enforcement institutions are weak, and where tax rates and in general tax observance is lower. In a household ...
The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico and Peru: a synthesis of results
(CAF, 2012)
We apply a standard tax and benefit incidence analysis to estimate the impact on inequality and poverty of direct taxes, indirect taxes and subsidies, and social spending (cash and food transfers and in-kind transfers in ...
Estructura tributaria y evasión impositiva en América Latina
(CAF, 2011)
Este informe estudia la evolución y las características del nivel y la estructura de la carga tributaria promedio en la región a través de los últimos veinte años, buscando identificar las diferencias relevantes entre ...
The economics of tax evasion
(CAF, 2011)
This paper begins by reviewing the problem of tax evasion measurement. Based on available data, I conclude that this problem is far from being negligible, both for developed and developing countries. I also present in more ...