The majority of firms in developing countries are informal, and encouraging them to register with the tax authority has proven challenging and costly. This paper argues that incomplete tax filing among registered firms constitutes an important intermediate form of informality, which can be...

This paper studies tax withholding on business sales, a widely used compliance mechanism which is ignored by public finance theory. A withholding scheme, whereby the payer in a transaction collects tax from the payee, is introduced in a standard evasion model with third-party reporting. If the...

The author uses quantile regression to document the evolution of the earnings structure of salaried and self-employed female workers in urban areas in three Latin American countries-Argentina, Brazil, and Costa Rica-after structural reforms were introduced. The analysis covers pre- and...

This paper presents the design a set of three simple and replicable behavioral interventions, which use stickers that can be added to water bills at low cost, and test their impact on water consumption in Belen, Costa Rica, using a randomized control trial. Two of the three interventions were...

Theoretical accounts of compliance with court orders emphasize the importance of transparency. Most empirical studies of compliance center on high profile political cases, largely ignoring the high-volume, quotidian claims against the state for basic services that constitute the largest share of...

The literature on the correlation between exports and economic development runs deep into the history of economic thought and permeates policy debates. This paper studies the microeconomic structure of export growth in Costa Rica, with special emphasis on the extensive margin of trade,...

Although market concentration is one of the main impediments to productivity growth globally, data constraints have limited its analysis to developed countries or cross-country studies based on definitions of market concentration across nations and industries. This paper takes advantage of a...

A rigorous understanding of the developmental effect of fiscal transfers to subnational governments remains an important policy research issue globally. This paper exploits a novel dataset of 20 years of municipal poverty maps and local public finances to study the effects on local welfare of a...

This paper uses a case study approach to explore the effects of NAFTA and GATT membership on innovation and trade in the Mexican soaps, detergents, and surfactants (SDS) industry. Several basic findings emerge. First, the most fundamental effect of the NAFTA and the GATT on the SDS industry was...

The authors follow the Hellerstein, Neumark, and Troske (1999) framework to estimate marginal productivity differentials and compare them with estimated relative wages. The analysis provides evidence on productivity and nonproductivity-based determinations of wages. Special emphasis is given to...