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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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...