Now showing items 1-5 of 5
Effect of Socio-Economic Stratification on House Value in Bogotá
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 ...
Tax structure in Latin America: its impact on the real economy and compliance
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 ...
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 ...
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 ...