Behavioral Insights for Foresighted Public Finance

Rapoport, Nina; Mendes, Ana María Rojas; Scartascini, Carlos

doi:10.18235/0002227

Cited by 3 publications

(4 citation statements)

References 10 publications

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“…Moreover, the design of incentives and rewards to encourage tax compliance must consider the persistence of the effects over time. Much evidence indicates that poorly designed incentives do not work and may even backfire (Rapoport, Méndez, and Scartascini 2020;Carrillo, Castro, and Scartascini 2017).…”

Section: Ideas For Future Workmentioning

confidence: 99%

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What Works to Improve Lives?: What Works to Improve Government Efficiency, Tax Compliance, and Financial Resilience

Bosch,

Frisancho,

Gerardino

et al. 2023

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This publication is one of a series of five monographs produced by the Inter-American Development Bank to take stock of the lessons learned from impact evaluations of investments supported by the IDB Group for over a decade across a wide range of economic and social development sectors. In light of increasing demand in recent years for higher-quality public services in Latin America and the Caribbean, this monograph examines programs and policies that can help governments improve how they fund and provide these services to their people. Specifically, it reviews the evidence on ways to improve government efficiency, public spending, taxation, and financial resilience. Key lessons on “what works” include using information and communication technology to improve government processes and reduce costs, increasing tax compliance through architectural or messaging “nudges,” and identifying innovative ways to encourage citizens to save.

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Section: Ideas For Future Workmentioning

confidence: 99%

“…That is because the intervention can generate spillovers on other taxes, which may increase or decrease the overall impact (López-Luzuriaga and Scartascini 2019). Policymakers should invest in diagnosis, design, and evaluation (Rapoport, Méndez, and Scartascini 2020).…”

mentioning

confidence: 99%

What Works to Improve Lives?: What Works to Improve Government Efficiency, Tax Compliance, and Financial Resilience

Bosch,

Frisancho,

Gerardino

et al. 2023

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“…Otro aspecto ampliamente estudiado en la literatura es el uso de intervenciones conductuales para reducir la evasión fiscal. Tales intervenciones son útiles para aumentar el cumplimiento tributario al destacar el monitoreo y las sanciones, y/o al aumentar la moral tributaria induciendo la reciprocidad o aprovechando los efectos de pares (Rapoport, Méndez, y Scartascini (2020); Castro y Scartascini (2014); LópezLuzuriaga y Scartascini (2019)).…”

Section: Reseña De La Literaturaunclassified

Combatiendo la evasión fiscal e incrementando la transparencia financiera en tiempos del COVID-19: El caso de Paraguay

Pierri¹,

Best²,

Blanco³

et al. 2021

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Reducir la evasión fiscal es uno de los principales objetivos de los países, especialmente de los menos desarrollados y con menores recursos. La literatura ha estudiado distintas herramientas para lidiar con la evasión fiscal, aunque sin resultados concluyentes. Además, la mayor parte de la evidencia proviene de países desarrollados. Para contribuir a llenar ese vacío, este documento presenta evidencia acerca del impacto de los programas de auditoría en la reducción de la evasión fiscal en Paraguay. Utilizando la metodología de diferencia sintética en diferencias se evalúa el efecto de las auditorías en las ventas declaradas, en la reducción de las compras y el pago de impuestos de las empresas durante el período 2018-2019. Además se presentan resultados del uso del tablero de impuestos que identifica las discrepancias en las declaraciones de las firmas. Los hallazgos muestran que las auditorías son efectivas cuando se trata de reducir la evasión fiscal, y que los tableros pueden orientar criterios para un control fiscal más eficiente, particularmente importante en tiempos de COVID-19. De esta manera se demuestra que en los países menos desarrollados las acciones de control gubernamental son claves para mejorar la recaudación fiscal.

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“…Factual information from this section comes fromPinto et al (2023).2 Behavioral science has proven that it can help steer behaviors in a cost-effective way, increasing the impact of public interventions and reducing the cost of public policy(Rapoport, Rojas Méndez, and Scartascini, 2020).…”

mentioning

confidence: 99%

Increasing Road Safety in Latin America and the Caribbean: Lessons from Behavioral Economics

Ramírez,

Scartascini

2024

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Road crashes are a significant public health issue in Latin America and the Caribbean, resulting in a staggering toll of approximately 110,000 fatalities and over 5 million injuries annually. These tragedies have far-reaching economic implications, costing Latin America and the Caribbean between 3 and 5 percent of its gross domestic product. A great many road crashes can be attributed to a variety of unsafe behaviors, such as distracted driving, speeding, and impairment from alcohol or drugs. Through an understanding of cognitive and social factors that influence such behaviors, behavioral sciences offer valuable insights for developing effective interventions and strategies to promote road safety. This report focuses on the behavioral and cognitive biases that make accidents so common in our region, on initiatives implemented around the world using behavioral insights that could be beneficial to the region, and on the behavioral interventions that have been implemented in Latin America and the Caribbean to increase road safety.

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Behavioral Insights for Foresighted Public Finance

Cited by 3 publications

References 10 publications

What Works to Improve Lives?: What Works to Improve Government Efficiency, Tax Compliance, and Financial Resilience

What Works to Improve Lives?: What Works to Improve Government Efficiency, Tax Compliance, and Financial Resilience

Combatiendo la evasión fiscal e incrementando la transparencia financiera en tiempos del COVID-19: El caso de Paraguay

Increasing Road Safety in Latin America and the Caribbean: Lessons from Behavioral Economics

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