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Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi‐Experiment in Chile

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  • Claudio A. Agostini
  • Claudia Martínez A.

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  • Claudio A. Agostini & Claudia Martínez A., 2014. "Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi‐Experiment in Chile," Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 41-65, March.
    • Handle: RePEc:ifs:fistud:v:35:y:2014:i::p:41-65
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    Cited by:

    1. Agrawal, David R. & Mardan, Mohammed, 2019. "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
    2. Martin Fochmann & Frank Hechtner & Tobias Kölle & Michael Overesch, 2021. "Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures," Journal of Business Economics, Springer, vol. 91(7), pages 935-964, September.
    3. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
    4. Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
    5. Sarah Clifford & Panos Mavrokonstantis, 2019. "Tax Enforcement Using A Hybrid Between Self- And Third-Party Reporting," Economics Series Working Papers 876, University of Oxford, Department of Economics.
    6. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
    7. Jagrič Timotej & Lešnik Tomaž, 2017. "Audits as a Vaccine or Just Aspirin?," Naše gospodarstvo/Our economy, Sciendo, vol. 63(4), pages 17-28, December.
    8. Clifford, Sarah & Mavrokonstantis, Panos, 2021. "Tax enforcement using a hybrid between self- and third-party reporting," Journal of Public Economics, Elsevier, vol. 203(C).

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