Now showing items 11-16 of 16
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 ...
The economics of tax evasion
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 ...
State formation, tax structures and mineral abundance Chile and Peru, 1850-1930s
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 ...
Don’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Compliance
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 ...
Endogenous Taxation in Ongoing Internal Conflict: The Case of Colombia
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 ...
Optimal age-dependent taxation in emerging markets: A quantitative assessment
This paper studies the design and welfare implications of an optimal age-dependent taxation scheme for an emerging economy. The setting is an overlapping generations economy with uninsured productivity risk, partially ...