• Public expenditures and debt at the subnational level: Evidence of fiscal smoothing from Argentina 

      Besfamille, Martín; Grosman, Nicolás; Jorrat, Diego; Manzano, Osmel; Sanguinetti, Pablo (CAF; Buenos Aires, 2017-01-30)
      This paper uses the particular features of the tax-sharing regime Coparticipación Federal de Impuestos and the fact that some provinces earn hydrocarbon royalties to investigate public expenditures and debt at the subnational ...
    • The economics of tax evasion 

      Besfamille, Martín (CAF; Caracas, 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 ...