UCL Americas seminar: Tax Compliance in Latin America: When Do People Respond?

The economic profession has traditionally concentrated on designing the most efficient and effective public policies. Little attention has been given, however, to the way those policies are communicated, which may affect their effectiveness. For example, it has been traditionally assumed that once introduced into law, fines and penalties would reduce tax evasion. But could the way the government announces to delinquent taxpayers the cost of evading have a differential effect on compliance?