Narrow search
Showing 1 - 5 of 5
Cover Image
Tax bunching at the kink in the presence of low capacity of enforcement : evidence from Uruguay
Bergolo, Marcelo; Burdín, Gabriel; De Rosa, Mauricio; … - 2019
By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual … through employer-employee collusion. Our results suggest that policy efforts should be directed at broadening the tax base and … improving the enforcement capacities rather than eroding tax progressivity. …
Persistent link: https://www.econbiz.de/10012001357
Cover Image
Dissecting inequality-averse preferences
Bergolo, Marcelo; Burdín, Gabriel; Burone, Santiago; … - 2021
Although different approaches and methods have been used to measure inequality aversion, there remains no consensus about its drivers at the individual level. We conducted an experiment on a sample of more than 1800 first-year undergraduate economics and business students in Uruguay to...
Persistent link: https://www.econbiz.de/10012697782
Cover Image
The anatomy of behavioral responses to social assistance when informal employment is high
Bergolo, Marcelo; Cruces, Guillermo - 2016
earnings from registered employment. The loss of benefit at some level of formal earnings is an implicit tax that results in a …
Persistent link: https://www.econbiz.de/10011532105
Cover Image
Intra-household behavioral responses to cash transfer programs : evidence from a regression discontinuity design
Bergolo, Marcelo; Galvan, Estefania - 2016
This paper investigates the behavioral responses of coupled men and women to a cash transfer program in Uruguay - Asignaciones Familiares-Plan de Equidad (AFAM-PE) -, by analyzing its effect on labor market responses, marital dissolution, and the decision-making process regarding the use of...
Persistent link: https://www.econbiz.de/10011572284
Cover Image
Tax audits as scarecrows : evidence from a large-scale field experiment
Bergolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo; … - 2019
costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a … large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are …
Persistent link: https://www.econbiz.de/10012006070