Name of the Project
Strategies to improve property tax compliance
Director
Soraya Román, PhD
Contact: sorayaroman@upb.edu
Summary
In Bolivia, like in several countries in Latin America, subnational governments are highly dependent on intergovernmental transfers. Raising these revenues requires raising tax compliance. This study, funded by the Inter-American Development Bank (IDB), seeks to contribute to the identification of strategies to increase tax compliance at the subnational level using behavioral economics tools.
The study consists of two stages: (1) identify elements of behavioral economics to increase tax compliance at subnational level, (2) design and execute a laboratory experiment that analyzes strategies to increase property tax revenues, one of the main sources of municipal governments’ incomes in Bolivia.