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...

Does providing information improve citizens' perception about government transparency? Does all information matter the same for shaping perceptions about the government? This paper addresses these questions in the context of an online randomized survey experiment conducted in Argentina. Results...

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 shows that workers who do not receive legally mandated benefits due to employer noncompliance have a negative view not only of their employers, as has been documented, but also of the State. Those workers believe that the State did not protect their rights, and hence they feel fewer...

We present new evidence that a non-threatening behavioral intervention appealing to reciprocity significantly increases tax compliance in a setting (i.e., crisis-ridden Argentina) where one might least expect such an intervention to succeed. Prior research offers many examples of the efficacy of...

This paper address options for restructuring the revenue system of Bolivia's subnational governments, particularly prefectures, emphasizing reduction of dependence on natural resources and strengthening of subnational tax autonomy. The paper additionally identifies tax instruments or tax bases...

In this study, we examine the behavior of self-employed taxpayers who "bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the...

The existing literature shows that women are more likely to pay taxes than men. Yet, there is less consensus on the gendered responses to interventions aimed at boosting tax compliance among non-payers. In this study, we exploit a field e xperiment designed to increase property tax compliance to...

This paper studies tax evasion in the form of under-reported wages in Ecuador using microdata from a combination of electronic billing and personal income tax returns filed in 2017. Bringing together this novel combination of data, the study applies the standard method Pissarides and Weber...