Now showing items 11-16 of 16
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 ...
The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico and Peru: a synthesis of results
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 ...
On the middle 70%. The impact of fiscal policy on the emerging middle class in Latin America using Commitment to Equity
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 ...
The impact of lowering the payroll tax on informality in Colombia
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 ...
Corruption, Custom Reform and Firm Growth: Quasi-Experimental Evidence from Colombia
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 ...
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 ...