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The pillars of fiscal decentralization
(CAF, 2008)
Fiscal decentralization can de be defined as the process of transferring budgetary authority from central government to elected subnational governments in order to grant them power to make decisions regarding taxes and ...
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 ...
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 ...
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 ...
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 ...
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 ...
The impact of the minimum wage on the destruction and creation of products
(CAF, 2017-12-06)
We study the impact of changes in the legal minimum wage on the creation and destruction of products at the firm level. This can be a relevant way for increasing firm productivity and for explaining why the raises in the ...
Effect of Socio-Economic Stratification on House Value in Bogotá
(CAF, 2016-12-24)
This paper investigates the impact of urban fiscal policies on housing value. We use a focalization system in Bogotá where certain subsidies and taxes are targeted based on a classification of houses according to external ...
Public financial support and innovation in Colombian manufacturing firms
(CAF, 2017-05-30)
We evaluate the impact of public financial support, both subsidies and credit, on different types of innovation in Colombian industry. We compare it with the effects of financing innovation with own resources and with ...