This paper looks for empirical evidence to show if a very interventionist government stimulates or not private investment in Latin America. Using the same model as Caballero-Urdiales y López-Gallardo (2012), we extend their analysis from five Latin-American countries to all Latin America. The...

Using the same model that Caballero-Urdiales {\it et al.} (2012) and Brito-Gaona and Iglesias (2017) applied to Latin-American countries, we extend their analysis to the European Union (EU) in order to analyze the determinants of private investment. Results show consistent evidence with three...

Using the same model that Caballero-Urdiales {\it et al.} (2012) and Brito-Gaona and Iglesias (2017) applied to Latin-American countries, we extend their analysis to the European Union (EU) in order to analyze the determinants of private investment. Results show consistent evidence with three...

Spanish Abstract: Este artículo busca evidencia empírica acerca de si un aumento de los impuestos, del gasto público y en general, un estado muy intervencionista estimula o desestimula la inversión privada en América Latina. Usando los mismos determinantes de la inversión privada que...

The paper analyses whether various aspects of a country's tax system have a positive or negative influence on individuals' attitudes towards the future. These attitudes are measured by an analysis of Google search queries derived from Google Trends which allow constructing an online...

This paper analyzes the effects of an income tax credit on evasion of the value-added tax (VAT). Based on the individual tax returns of the universe of VAT payers in Germany our analysis shows that harnessing incentives of consumers as third-parties in the last VAT stage through tax credits...

This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing incentives for consumers through tax credits fosters...

Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate invoice management into a broader, more comprehensive, risk-based compliance strategy. By rationing authorized invoices based on an extra...

This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing incentives for consumers through tax credits fosters...

This paper evaluates the effect of shocks in government investment on private investment and national income, focusing on "crowding-in" or "crowding-out" effect in India. Recent studies do not deal with this issue by taking account of the heterogeneous effect of public investment as regards to...