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Optimal age-dependent taxation in emerging markets: A quantitative assessment
(CAF, 2019-12-29)
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 ...
Corruption, Custom Reform and Firm Growth: Quasi-Experimental Evidence from Colombia
(CAF, 2017-11-15)
Customs are often prone to corruption because it concentrates a lot of discretionary power in the hand of custom agents who take decisions with high economic stakes for the firms, providing an opportunity for custom agents ...
On the middle 70%. The impact of fiscal policy on the emerging middle class in Latin America using Commitment to Equity
(CAF, 2017-08-05)
This paper analyzes the effects of indirect and direct taxes, as well as monetary and in-kind transfers on the income distribution in nine Latin American countries applying the CEQ methodology and using household and ...
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 ...
Rural Property Tax Revenue in the Face of Economic Concentration and Political Competition: Evidence from Colombia
(CAF, 2016-09-21)
We study the relationship between two sources of political power and property tax revenues in contemporary rural Colombia. First, de jure political power is the extent to which local political elites can capture the public ...
The impact of lowering the payroll tax on informality in Colombia
(2016)
The Colombian government recently reformed the tax law by reducing payroll contributions from 29.5% to 16% and substituting them with a profit tax. The law was passed in December 2012, and two years later the informality ...
Don’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Compliance
(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 ...
Endogenous Taxation in Ongoing Internal Conflict: The Case of Colombia
(CAF, 2014-02)
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 ...
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 taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico and Peru: a synthesis of results
(CAF, 2012)
We apply a standard tax and benefit incidence analysis to estimate the impact on inequality and poverty of direct taxes, indirect taxes and subsidies, and social spending (cash and food transfers and in-kind transfers in ...