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Extrinsic incentives and tax compliance
(Centro de Investigación y Docencia Económicas, División de Administración Pública, 2008)
This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals ...
Ideology, swing voters, and taxation
(Centro de Investigación y Docencia Económicas, División de Economía, 2012)
Ideas about ethnicity, religion, and nationalism among others, which we label “ideology”, seem to affect the preferences of voters, political parties and finally, the equilibrium policy. In this paper we provide a ...