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 ...

This paper explores testable implications of a simple model of spatial heterogeneity in earnings, a model in which this spatial heterogeneity arises both from differences in the places that people work and differences among ...

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 ...

We show that perceptions of insecurity are strongly correlated with victimization at the individual level and suggest that the reason this relationship is usually not uncovered in simple cross country studies is that they ...

The Plan Nacional de Vigilancia Comunitaria por Cuadrantes (PNVCC) is a new police patrolling program introduced in the eight major cities of Colombia in 2010 by the National Police. The strategy divides the largest cities ...

We randomly assign 1250 unemployed men and women to be invited once or twice to a specific-skills training program offered by a large multinational firm as part of its social responsibility efforts. Individuals with the ...

This paper documents the change in intergenerational mobility over the 35 year period between 1975 and 2010 in Venezuela and finds that equality of opportunities increased significantly from the mid 1970's until around ...

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 ...