Found 5 article(s) for author 'Chile'

Can Audits Backfire? Evidence from Public Procurement in Chile

Can Audits Backfire? Evidence from Public Procurement in Chile. Dina Pomeranz, October 2017, Paper, “Audits are generally intended to monitor compliance with existing rules. However, audits can also create unintended impacts and incentives through the specific protocol by which they are executed. In particular, audits can discourage the use of complex administrative procedures with more rules for auditors to check. This paper investigates the effects of procurement audits on public entities’ choice of purchase procedures in Chile. While the national procurement legislation tries to promote the use of more transparent and competitive auctions rather than discretionary direct contracts for selection of suppliers, auctions are significantly more complex and the audit protocol mechanically leads to more scrutiny and a higher probability of further investigation for auctions than for direct contracts.Link

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Saving More to Borrow Less: Experimental Evidence from Access to Formal Savings Accounts in Chile

Saving More to Borrow Less: Experimental Evidence from Access to Formal Savings Accounts in Chile. Dina Pomeranz, June 12, 2014, Paper. “Poverty is often characterized not only by low and unstable income, but also by heavy debt burdens. We find that reducing barriers to saving through access to free savings accounts decreases participants’ short-term debt by about 20%. In addition, participants who experience an economic shock have less need to reduce consumption, and subjective well-being improves significantly. Precautionary savings and credit therefore…” Link verified October 6, 2014

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No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax

No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax. Dina Pomeranz, April 9, 2014, Paper. “Claims that the VAT facilitates tax enforcement by generating paper trails on transactions between firms contributed to widespread VAT adoption worldwide, but there is surprisingly little evidence. This paper analyzes the role of third party information for VAT enforcement through two randomized experiments among over 400,000 Chilean firms. Announcing additional monitoring has less impact on…” Link verified October 6, 2014

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The Promise of Microfinance and Women’s Empowerment: What Does the Evidence Say?

The Promise of Microfinance and Women’s Empowerment: What Does the Evidence Say? Dina Pomeranz, February 2014, Paper. “The microfinance revolution has transformed access to financial services for low-income populations worldwide. As a result, it has become one of the most talked-about innovations in global development in recent decades. However, its expansion has not been without controversy. While many hailed it as a way to end world poverty and promote female empowerment, others condemned it as a disaster for the poor…” Link

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Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies

Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies. Dina Pomeranz, January 2014, Paper. “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 taxpayers receive a deterrence message. Comparing their subsequent tax payments to a control group allows estimating what types of taxpayers are more likely to respond to an increase in perceived audit probability. This information can be used to…” Link verified October 6, 2014

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