This paper tests Bester's (1985, 1987) prediction about the separating role ofcontracts that involve both interest rates and collateral in credit markets. To test thisprediction we use data from natural credit markets and controlled experiments. Using asample of credits to small and medium size...

Tax evasion is an illegal activity combated by the tax administration through different tools. Implicitly the risk is present in this type of activity. Therefore, the risk assessment is an important component on the decision of evasive behavior. At the same time, there are other factors that...

Spanish Abstract: La presente investigación propone un modelo de personalidad de marca en el contexto de las Cadenas de Farmacias en Chile, denominado «Pharmacy Chains Brand Personality» (PCBP). Esta propuesta considera principalmente el modelo desarrollado por Aaker (1997), pero se adapta a...

En Colombia y en otros países del mundo hay problemas de ahorro, en particular, los sistemas de ahorro voluntario pensional tienen baja cobertura. Dentro de este contexto, esta investigación pretende evaluar si algunos enfoques de la teoría del comportamiento que aplican para el análisis del...

The literature that examines structural gender differences in behaviour and contributes to understand the lower rates of non-performing loans of women compared to men concerns different disciplines, such as sociology, psychology, law and economics. Although there are still critical gaps in this...

The literature that examines structural gender differences in behaviour and contributes to understand the lower rates of non-performing loans of women compared to men concerns different disciplines, such as sociology, psychology, law and economics. Although there are still critical gaps in this...

This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...

This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...

In this paper, we present a review of the literature on optimal auditing of tax evasion and we fill some existing gaps with new results. The main contribution is to give a unified vision on the optimal audit policy when the Agency can pool the taxpayers as a function of the main activity they...