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Gobierno electrónico y capacidades estatales en América Latina y el Caribe. Estudio exploratorio en centros urbanos y agencias tributarias nacionales
(CAF, 2014-09-13)
El trabajo tiene como finalidad identificar las herramientas con las que cuentan las administraciones gubernamentales de América Latina en materia de gobierno electrónico, a través del relevamiento de variables que dan ...
State Capabilities in Colombian Municipalities: Measurements and Determinants
(Universidad de los Andes; CEDE; CAF, 2014-08)
This paper constructs a comprehensive set of State Capacity indicators for Colombian municipalities, focusing in four basic governmental capabilities: fiscal, financial, physical and operational. First, a group of relevant ...
Government performance, taxation and citizen participation: evidence from Brazil
(CAF, 2011)
Fiscal contract theories of the state hypothesize that government performance affects tax collection and that institutions that foster representation and accountability link taxes and services. These propositions have yet ...
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 ...
Tax structure in Latin America: its impact on the real economy and compliance
(CAF, 2011)
In this paper we review the structure of tax systems in Latin America and analyze their impact on the real economy-- economic growth, macro-economic stability, income redistribution and foreign direct investment--, and on ...
State formation, tax structures and mineral abundance Chile and Peru, 1850-1930s
(CAF, 2010)
The paper assesses the impact of natural resource abundance on state formation by looking at how tax structures responded to booming periods in the early ages of the Chilean and Peruvian republic, 1850-1930s. The paper ...
Efectos dinámicos de los precios de las materias primas en las posiciones fiscales de América Latina
(CAF, 2010)
El último episodio de auge y caída en los precios de las materias primas ha generado preocupación acerca del impacto de precios volátiles en las posiciones fiscales de los países de América Latina. Este trabajo, usando una ...
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 ...
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 ...
Canon minero y decisiones fiscales subnacionales en el Perú
(CAF, 2010)
Este trabajo estudia el impacto del canon minero en las prácticas fiscales sub-nacionales en Perú. En particular se explorara si el régimen de distribución de fondos asociados a la actividad minera ha promovido o no la ...