Browsing by Author "Pomeranz, Dina Deborah"
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Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
Carrillo, Paul; Pomeranz, Dina Deborah; Singhal, Monica (2014-11-12)Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is ... -
Essays in Political Economy and Development
Okunogbe, Oyebola Motunrayo (2016-05-17)Chapter 1 examines the impact of interethnic exposure on national integration in a multiethnic state. It uses variation arising from a mandatory program in Nigeria that randomly posted university graduates to different ... -
Impact Evaluation Methods in Public Economics: A Brief Introduction to Randomized Evaluations and Comparison with Other Methods
Pomeranz, Dina Deborah (2016-03-09)Recent years have seen a large expansion in the use of rigorous impact evaluation techniques. Increasingly, public administrations are collaborating with academic economists and other quantitative social scientists to apply ... -
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
Pomeranz, Dina Deborah (2013-01-23)Tax evasion generates billions of dollars of losses in government revenue and creates large distortions, especially in developing countries. A growing, mostly theoretical literature argues that information flows are central ... -
Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies
Pomeranz, Dina Deborah; Marshall, Cristobal; Castellon, Pamela (Inter-American Center of Tax Administrations, 2014)Reducing tax evasion is a key challenge for governments around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected ... -
Saving More to Borrow Less: Experimental Evidence from Access to Formal Savings Accounts in Chile
Kast, Felipe; Pomeranz, Dina Deborah (2014-01-13)Poverty is often characterized not only by low and unstable income, but also by heavy debt burdens. We find that the inability to save contributes to this indebtedness. Access to free savings accounts substantially decreases ... -
Under-Savers Anonymous: Evidence on Self-Help Groups and Peer Pressure as a Savings Commitment Device
Kast, Felipe; Meier, Stephan; Pomeranz, Dina Deborah (2012)We test the effectiveness of self-help peer groups as a commitment device for precautionary savings, through two randomized field experiments among 2,687 Chilean micro-entrepreneurs. The first experiment finds that self-help ...