This project examines fiscal reforms in Brazil since the 1990s, particularly in taxation, budgeting, and fiscal federalism. While recentralizing fiscal authority and massively expanding the extractive capacity of the state, policymakers chose not to revamp an inefficient tax system that has...

A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...

This paper uses new data on fiscal transparency for a cross-section of countries; these data possess several advantages. First, the data are based on in-depth reports using a standardized methodology and protocol. Second, this study covers 82 countries, more than previous comparable studies....

This paper analyzes the impact of Mapa- Regalías on efficiency in the execution of public investment projects in Colombia. MapaRegalías is an online platform that displays geo-referenced information and data on royalties coming from the extractives sector. The purpose of the platform is to...

This paper analyzes the impact of MapaRegalías on efficiency in the execution of public investment projects in Colombia. MapaRegalías is an online platform that displays geo-referenced information and data on royalties coming from the extractives sector. The purpose of the platform is to...

This article makes three contributions to the literature. First, it provides new evidence of the impact of community monitoring interventions using a unique dataset from the Citizen Visible Audit (CVA) program in Colombia. In particular, this article studies the effect of social audits on...

The challenge of public administration reform is well-known: politicians often have little interest in the efficient implementation of government policy. Using new data from 439 World Bank public sector reform loans in 109 countries, we demonstrate that such reforms are significantly less likely...

Two seemingly contradictory trends have accompanied the rise of digital transformation: a demand for better and more customized services, which require the use of personal data, and a concern for data protection. How do we reconcile these divergent trends? The answer to this question may...

Behavioral biases often lead to suboptimal decisions, a vulnerability that extends to policymakers who operate under conditions of fatigue, stress, and time constraints and with significant implications for public welfare. While behavioral economics offers strategies like default adjustments to...

Introducing financial incentives to increase productivity in the public sector tends to be politically and bureaucratically cumbersome, particularly in developing countries. Behavioral interventions could be a low-cost alternative, both politically and financially, although evidence of their...