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    • 06. Documentos de trabajo
    • 6.1 Documentos de trabajo en investigación socioeconómica
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    • 6.1 Documentos de trabajo en investigación socioeconómica
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    Author

    Ortega, Daniel (3)
    Sanguinetti, Pablo (2)Ronconi, Lucas (1)Scartascini, Carlos (1)

    Subject

    Impuestos (3)
    Investigación socioeconómica (3)Economía (2)Finanzas públicas (2)Evaluación de impacto (1)Gobernabilidad (1)Sector financiero (1)Sector privado (1)...Ver más

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    Don’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Compliance 

    Ortega, Daniel; Scartascini, Carlos (CAF, 2015-11)
    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 ...
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    Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela 

    Ortega, Daniel; Sanguinetti, Pablo (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 ...
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    Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America 

    Ortega, Daniel; Ronconi, Lucas; Sanguinetti, Pablo (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 ...
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