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17:30 - 19:00 19 April 2016
Tax compliance in Latin America: when do people respond?
Lecture Room 103 |
UCL – Institute of the Americas
51 Gordon Square | London | WC1H 0PQ | United Kingdom
Ticketing: Pre-booking essential
Dr Carlos Scartascini, Principal Economist Research Department, Inter-American Development Bank
The economic profession has traditionally concentrated on designing the most efficient and effective public policies. Little attention has been given, however, to the way those policies are communicated, which may affect their effectiveness. For example, it has been traditionally assumed that once introduced into law, fines and penalties would reduce tax evasion. But could the way the government announces to delinquent taxpayers the cost of evading have a differential effect on compliance?
The literature has also been relatively silent about the effectiveness of rewards to affect behaviors. Do citizens react to positive inducements? Are the effects long lasting? Are prizes an appropriate incentive for rewarding good behavior?
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