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An economic model of tax compliance with individual morality and group conformity
(Centro de Investigación y Docencia Económicas, División de Administración Pública, 2001)
Scholars in public finance traditionally have analyzed tax compliance using the Allighman-Sandmo model. I include in this model both moral and social payoffs from compliance. This approach can explain four pieces of evidence ...
¿Cuáles son los resultados del presupuesto por resultados?
(Centro de Investigación y Docencia Económicas, División de Administración Pública, 2007)
The abundance of contemporary literature on the Budget by Results method (BBR) it is a call to researchers to analyze the advantages and limitations of this approach. The first section of this work presents a brief overview ...