All of Scioteca
Communities & Collections By Issue Date Authors Titles Subjects Country / Region
Profiles
Our Authors
My Account
Login

Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America

We provide the first experimental attempt at measuring reciprocity in tax collection in developing countries, where enforcement institutions are weak, and where tax rates and in general tax observance is lower. In a household survey carried out in 17 Latin American cities, we randomly provide respondents with positively or negatively information on the local Government's administration; this information significantly altered perceptions on the quality of the local government in two cities, and we find that in Rio de Janeiro -where a relative high degree of tax autonomy allows citizens to make a clear link between taxes and the provision of public services- people's perception on the quality of the local government can have sizable effects on their willingness to pay taxes.

Abstract

Description

Subject

Sector financiero | Gobernabilidad | Economía | Investigación socioeconómica | Finanzas públicas | Impuestos

País / Región

América Latina y el Caribe

URI

https://scioteca.caf.com/handle/123456789/230

Date

2012

Cite from this publication

Collections

6.1 Documentos de trabajo en investigación socioeconómica

Endorsement

Review

Supplemented By

Referenced By

Creative Commons license

CC-BY-NC
Except where otherwised noted, this item's license is described as CC-BY-NC
Thumbnail Image

Files

Ortega,Daniel.pdf (333.42 KB)

Authors

Journal Title

Journal ISSN

Volume Title

Publisher

CAF

Related Items

Thumbnail Image
Public-Private Partnership in Latin America: A Guide for Regional and Local Governments

PPPs are complex, long-duration contractual structures with higher transaction and financing costs than conventional procedures. Furthermore, governments that decide to use this type of tool...

Thumbnail Image
RED 2025. Chapter 5: Subnational government revenues: The role of taxes and transfers

This chapter examines the revenue structure of subnational governments in Latin America and the Caribbean, where, on average, 58% comes from transfers and 42% from...

Thumbnail Image
Determinants of Slum Formation: The Role of Local Politics and Policies

One-third of the developing world’s population lives in urban slums and the absolute number of slum residents grew from 650 million in 1990 to 863...

Thumbnail Image
On the emergence and significance of local economic development strategies

This paper examines to what extent local and regional economic development strategies (LED) are becoming a necessary and viable complement to traditional development strategies in...

Thumbnail Image
Political constraints and state capacity: Evidence from a land allocation program in Mexico

In this paper we contribute to the understanding of the politics of state building. We emphasize that incumbent clientelistic parties might have incentives to sustain...

Thumbnail Image
Does Increasing Public Spending in Health Improve Health? Lessons from a Constitutional Reform in Brazil

There is surprisingly scarce evidence regarding the extent to which and how government health expenditure affects health outcomes. Exploiting variation generated by Brazil’s 29th Constitutional...