Found 9 article(s) for author 'Dina Pomeranz'

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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Impact Evaluation Methods in Public Economics: A Brief Introduction to Randomized Evaluations and Comparison with Other Methods

Impact Evaluation Methods in Public Economics: A Brief Introduction to Randomized Evaluations and Comparison with Other Methods. Dina Pomeranz, October 2015, Paper, “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 such rigorous methods to the study of public finance. These developments allow for more reliable measurements of the effects of different policy options on the behavioral responses of citizens, firm owners, or public officials. They can help decision makers in tax administrations, public procurement offices, and other public agencies design programs informed by well-founded evidence. This paper provides an introductory overview of the most frequently used impact evaluation methods.Link

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Impact Evaluation Methods in Public Finance A Brief Introduction to Randomized Evaluations and Comparison with Other Methods

Impact Evaluation Methods in Public Finance: A Brief Introduction to Randomized Evaluations and Comparison with Other Methods. Dina Pomeranz, May 2015, Paper. “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 such rigorous methods to the study of public finance. These developments allow for increasingly reliable measurements of the effects of different policy options on the behavioral responses of citizens, firm…” Link

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Dodging the Taxman Firm Misreporting and Limits to Tax Enforcement

Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement. Dina Pomeranz, October 2014, Paper. “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 critical for modern tax enforcement and the growth of state capacity. However, there may be limits to the effectiveness of third-party information if taxpayers can make offsetting adjustments on less verifiable margins…” 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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Tax Me if You Can: Evidence on Firm Misreporting Behavior and Evasion Substitution

Tax Me if You Can: Evidence on Firm Misreporting Behavior and Evasion Substitution. Dina Pomeranz, Monica Singhal, February 2014, Paper. “Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the use of third party information to verify taxpayer self-reports is critical for tax enforcement and the growth of state capacity. However, there may be limits to the effectiveness of third party information if taxpayers can substitute misreporting to less verifiable margins…” Link

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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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