Alm, James; Rosales Cifuentes, Laura; Ortiz Niño, … - In: Games 10 (2019) 4/43, pp. 1-23
The Government of Colombia imposes a variety of taxes that must be paid by individual wage earners, called in their entirety "social protection contributions". Since 2007 individual payments have been collected using an on-line mechanism. In order to improve compliance, the Government used a...