{"id":"https://openalex.org/W2902664128","doi":"https://doi.org/10.1016/j.jebo.2019.06.015","title":"Compliance spillovers across taxes: The role of penalties and detection","display_name":"Compliance spillovers across taxes: The role of penalties and detection","publication_year":2019,"publication_date":"2019-07-11","ids":{"openalex":"https://openalex.org/W2902664128","doi":"https://doi.org/10.1016/j.jebo.2019.06.015","mag":"2902664128"},"language":"en","primary_location":{"id":"doi:10.1016/j.jebo.2019.06.015","doi":"https://doi.org/10.1016/j.jebo.2019.06.015","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.jebo.2019.06.015","pdf_url":"https://www.sciencedirect.com/science/article/pii/S0167268119302057/pdf","source":{"id":"https://openalex.org/S62201805","display_name":"Journal of Economic Behavior & Organization","issn_l":"0167-2681","issn":["0167-2681","1879-1751"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economic Behavior &amp; Organization","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.sciencedirect.com/science/article/pii/S0167268119302057/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071187424","display_name":"Andrea L\u00f3pez-Luzuriaga","orcid":"https://orcid.org/0000-0002-4131-1863","observed_orcids":["https://orcid.org/0000-0002-4131-1863"]},"institutions":[{"id":"https://openalex.org/I184564680","display_name":"Inter-American Development Bank","ror":"https://ror.org/02gjn4306","country_code":"US","type":"other","lineage":["https://openalex.org/I184564680"]},{"id":"https://openalex.org/I193531525","display_name":"George Washington University","ror":"https://ror.org/00y4zzh67","country_code":"US","type":"education","lineage":["https://openalex.org/I193531525"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Andrea Lopez-Luzuriaga","raw_affiliation_strings":["George Washington University and Inter-American Development Bank, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"George Washington University and Inter-American Development Bank, United States","institution_ids":["https://openalex.org/I184564680","https://openalex.org/I193531525"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058200633","display_name":"Carlos Scartascini","orcid":"https://orcid.org/0000-0001-7031-3983","observed_orcids":["https://orcid.org/0000-0001-7031-3983"]},"institutions":[{"id":"https://openalex.org/I184564680","display_name":"Inter-American Development Bank","ror":"https://ror.org/02gjn4306","country_code":"US","type":"other","lineage":["https://openalex.org/I184564680"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Carlos Scartascini","raw_affiliation_strings":["Inter-American Development Bank. 1300 New York Ave, NW, United States","Washington, DC 20577, United States"],"raw_orcid":"https://orcid.org/0000-0001-7031-3983","affiliations":[{"raw_affiliation_string":"Inter-American Development Bank. 1300 New York Ave, NW, United States","institution_ids":["https://openalex.org/I184564680"]},{"raw_affiliation_string":"Washington, DC 20577, United States","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5058200633"],"corresponding_institution_ids":["https://openalex.org/I184564680"],"apc_list":{"value":2450,"currency":"USD","value_usd":2450},"apc_paid":{"value":2450,"currency":"USD","value_usd":2450},"fwci":8.0225,"has_fulltext":true,"cited_by_count":49,"citation_normalized_percentile":{"value":0.97275429,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"164","issue":null,"first_page":"518","last_page":"534"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.949999988079071},{"id":"https://openalex.org/keywords/tax-enforcement","display_name":"tax enforcement","score":0.7149999737739563},{"id":"https://openalex.org/keywords/penalties","display_name":"penalties","score":0.8920000195503235},{"id":"https://openalex.org/keywords/detection-probability","display_name":"detection probability","score":0.7639999985694885},{"id":"https://openalex.org/keywords/deterrence","display_name":"deterrence","score":0.7179999947547913},{"id":"https://openalex.org/keywords/property-tax","display_name":"property tax","score":0.925000011920929},{"id":"https://openalex.org/keywords/randomized-field-experiment","display_name":"randomized field experiment","score":0.7020000219345093}],"concepts":[{"id":"https://openalex.org/C55527203","wikidata":"https://www.wikidata.org/wiki/Q334194","display_name":"Spillover effect","level":2,"score":0.8059980869293213},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.7328919172286987},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5755670070648193},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5636913180351257},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5519185662269592},{"id":"https://openalex.org/C60643870","wikidata":"https://www.wikidata.org/wiki/Q1949683","display_name":"Deterrence theory","level":2,"score":0.5260519981384277},{"id":"https://openalex.org/C108154423","wikidata":"https://www.wikidata.org/wiki/Q1469792","display_name":"Salience (neuroscience)","level":2,"score":0.4984099864959717},{"id":"https://openalex.org/C2777171531","wikidata":"https://www.wikidata.org/wiki/Q607695","display_name":"Property tax","level":3,"score":0.43209075927734375},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3917824625968933},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.33187952637672424},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3017527461051941},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08215853571891785},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C180747234","wikidata":"https://www.wikidata.org/wiki/Q23373","display_name":"Cognitive psychology","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.jebo.2019.06.015","doi":"https://doi.org/10.1016/j.jebo.2019.06.015","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.jebo.2019.06.015","pdf_url":"https://www.sciencedirect.com/science/article/pii/S0167268119302057/pdf","source":{"id":"https://openalex.org/S62201805","display_name":"Journal of Economic Behavior & Organization","issn_l":"0167-2681","issn":["0167-2681","1879-1751"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economic Behavior &amp; Organization","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:idb:brikps:9293","doi":null,"is_oa":false,"landing_page_url":"https://publications.iadb.org/publications/english/document/Compliance-Spillovers-across-Taxes-The-Role-of-Penalties-and-Detection.pdf","pdf_url":"https://publications.iadb.org/publications/english/document/Compliance-Spillovers-across-Taxes-The-Role-of-Penalties-and-Detection.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:eee:jeborg:v:164:y:2019:i:c:p:518-534","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0167268119302057","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.1016/j.jebo.2019.06.015","doi":"https://doi.org/10.1016/j.jebo.2019.06.015","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.jebo.2019.06.015","pdf_url":"https://www.sciencedirect.com/science/article/pii/S0167268119302057/pdf","source":{"id":"https://openalex.org/S62201805","display_name":"Journal of Economic Behavior & Organization","issn_l":"0167-2681","issn":["0167-2681","1879-1751"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economic Behavior &amp; Organization","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Clinical Trial","id":"https://openalex.org/study-designs/clinical-trial"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2902664128.pdf","grobid_xml":"https://content.openalex.org/works/W2902664128.grobid-xml"},"referenced_works_count":43,"referenced_works":["https://openalex.org/W1270029253","https://openalex.org/W1510388147","https://openalex.org/W1892375063","https://openalex.org/W1920751234","https://openalex.org/W1944585346","https://openalex.org/W1961709187","https://openalex.org/W2000970301","https://openalex.org/W2021769866","https://openalex.org/W2069802218","https://openalex.org/W2088435028","https://openalex.org/W2088663850","https://openalex.org/W2096684396","https://openalex.org/W2113348978","https://openalex.org/W2122755608","https://openalex.org/W2128497034","https://openalex.org/W2134074263","https://openalex.org/W2145542433","https://openalex.org/W2169766404","https://openalex.org/W2172076217","https://openalex.org/W2256143312","https://openalex.org/W2341092366","https://openalex.org/W2528533092","https://openalex.org/W2603963362","https://openalex.org/W2612217727","https://openalex.org/W2616860756","https://openalex.org/W2745994608","https://openalex.org/W2766344657","https://openalex.org/W2787433364","https://openalex.org/W2804825006","https://openalex.org/W3121385028","https://openalex.org/W3121679445","https://openalex.org/W3121812146","https://openalex.org/W3122552364","https://openalex.org/W3123306252","https://openalex.org/W3123530733","https://openalex.org/W3124126179","https://openalex.org/W3125340073","https://openalex.org/W3125560741","https://openalex.org/W3144040573","https://openalex.org/W3149949474","https://openalex.org/W3200676775","https://openalex.org/W4237329471","https://openalex.org/W4256506161"],"related_works":["https://openalex.org/W3214799124","https://openalex.org/W3125388997","https://openalex.org/W3121304848","https://openalex.org/W1769831163","https://openalex.org/W2040177611","https://openalex.org/W2892466762","https://openalex.org/W4303649655","https://openalex.org/W4256506161","https://openalex.org/W7164651233","https://openalex.org/W7095610183"],"abstract_inverted_index":{"When":[0],"the":[1,5,13,34,37,56,59,85,88,91,115,123,127,134,141,145,148,155,168,181],"tax":[2,53,60,143,150,161],"authority":[3],"increases":[4,133],"enforcement":[6,139,186],"for":[7,51,63,113,140,176,184],"one":[8,52],"tax,":[9],"what":[10],"happens":[11],"to":[12,180],"level":[14],"of":[15,36,87,93,106,136],"compliance":[16],"in":[17,90,98,101,103,147,154],"other":[18],"taxes":[19],"(spillover":[20],"effect)?":[21],"In":[22],"this":[23],"paper,":[24],"we":[25],"present":[26],"a":[27,67,94,99,104,130],"simple":[28],"analytical":[29],"model":[30],"that":[31,33,126,132],"shows":[32],"sign":[35,86],"spillover":[38,89,128],"depends":[39],"on":[40,144],"how":[41],"taxpayers":[42,109],"update":[43],"their":[44,159],"beliefs":[45],"about":[46,107],"penalties":[47,73,137],"and":[48,74,117,138,183],"detection":[49,75],"probabilities":[50],"after":[54],"observing":[55],"deterrence":[57],"actions":[58],"agency":[61],"takes":[62],"another":[64],"tax.":[65],"As":[66],"result,":[68],"when":[69],"spillovers":[70],"are":[71,111],"present,":[72],"may":[76],"not":[77],"necessarily":[78],"be":[79],"interchangeable":[80],"policy":[81],"tools.":[82],"We":[83],"evaluate":[84],"context":[92],"randomized":[95],"field":[96,182],"experiment":[97],"municipality":[100],"Argentina":[102],"sample":[105],"700":[108],"who":[110],"liable":[112],"both":[114],"property":[116,142],"gross-sales":[118,149],"taxes.":[119],"The":[120],"evidence":[121],"from":[122,129],"intervention":[124],"indicates":[125],"message":[131],"salience":[135],"declaration":[146],"is":[151],"positive.":[152],"Those":[153],"treatment":[156],"group":[157],"increase":[158],"reported":[160],"by":[162],"two":[163],"percentage":[164],"points":[165],"more":[166],"than":[167],"control":[169],"group.":[170],"This":[171],"result":[172],"has":[173],"ample":[174],"implications":[175],"researchers":[177],"bringing":[178],"interventions":[179],"governments\u2019":[185],"strategies.":[187]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":10},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":9},{"year":2019,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2018-12-11T00:00:00"}
