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Estructura tributaria y evasión impositiva en América Latina
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 ...
The political economy of budgeting in Latin America procedures, oversight, and participation
This report provides a selective overview of issues pertaining to the budgetary process and a mapping out of budgetary institutions in Latin America and assesses to what extent budgets play the role societies expect from ...
Government performance, taxation and citizen participation: evidence from Brazil
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 ...
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 ...