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People or places: the causes of spatial income differences in Brazil
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 ...
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela
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
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 ...