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Massive Regularization for Effective Tax Payment: Evidence from Brazil
Full text linkIn recent years, tax administrations around the globe have leveraged digital transformation to enhance processes and services to improve tax compliance. Massive self-regularization platforms, which identify noncompliant taxpayers, notify them about the detected inconsistencies, and allow them to amend the situation with the tax authority, are prominent examples of the digital transformation of tax administrations. This study presents the results of the randomized controlled trial evaluating the effectiveness of such a self-regularization platform in the Brazilian State of Para. The results show that the platform increased the amount of the taxes paid by 12.78 times and the probability of tax compliance by 236 percent. Overall, the effectiveness of self-regularization in recovering the evaded tax is 60 percent higher than that of the traditional audit-based approach. The amount of the correction in the declared tax increased by 2.33 times, and the probability of correction by 300 percent. Given the low marginal cost of self-regularization, the results suggest that these platforms are a remarkable opportunity for tax administrations to leverage digital transformation effectively and efficiently, improving tax compliance and increasing tax revenue
Fiscal Adjustments and the Asymmetric Effect of Oil Shocks
Full text linkThis research employs a quadratic exponential model to examine the dynamics of fiscal adjustments in the context of oil shocks. The findings suggest significant state dependence, with past fiscal adjustments increasing the likelihood of future adjustments and an asymmetry in oil shock effects. Supply shocks reduce the probability of fiscal adjustments, while demand shocks increase it. Furthermore, the impact of these shocks depends on several factors. Oil demand shocks positively impact fiscal adjustment even during downturns, providing a stabilizing effect. Net oil exporters are more affected by oil shocks than importers, experiencing more significant negative effects from supply shocks and more benefits from demand shocks. Fiscal institutions play a critical role in mitigating the volatility induced by oil shocks, with fiscal rules targeting primary or structural balances proving particularly effective
Econonomic Revitalization in El Salvador: A Data-Driven Approach to Territorial Development
Full text linkRecent improvements in security, reduced migration, and stronger economic indicators, such as growth and investment, have created favorable conditions for El Salvador\u27s development. With a young workforce, the government aims to boost growth, create jobs, and reduce living costs over the next five years. This study proposes a territorial approach to identify economic opportunities, targeting 36 municipalities with skilled workers and vulnerable populations prone to migration. These municipalities are grouped into five clusters centered on Santa Ana, San Miguel, San Salvador, La Unión, and Sensuntepeque, benefiting up to 1.6 million people through strategic investments. Sectoral analysis identified 17 key industries, 10 of which could generate over 10,000 quality jobs per US$100 million investment. Aligning sectors with regional strengths, such as paper manufacturing in San Salvador, the accommodation industry in Santa Ana, fish processing in La Union and dairy production in Sensuntepeque, demonstrate the diversity of opportunities. Additionally, cross-regional sectors like textiles, furniture manufacturing, and Information and Communication Technology (ICT) offer further avenues for growth. Recommendations include improving vocational training, enhancing the business climate, and investing in infrastructure to foster inclusive, sustainable growth
Unequal Youth: A Challenge for the Development of the Southern Cone: Executive summary
Full text linkThe future development of the countries of the Southern Cone - Argentina, Brazil, Chile, Paraguay, and Uruguay - depends largely on the interventions made today to improve the prospects of young people. More than half of the 44 million young people between 15 and 24 years old who live in the Southern Cone face challenges such as unemployment, informality, poverty or are not involved in educational or work activities. Inequality between young people according to their income level in several of these indicators is greater in the Southern Cone than in other regions. In a context of insufficient accumulation of human capital and rapid population aging, the contribution of each young person to future growth becomes increasingly important. Furthermore, youth is a crucial period for the accumulation of fundamental skills for adult life, in which key decisions are made for future trajectories. This report shows the need to develop targeted policies to improve education, training, job opportunities and the health of young people - including mental health -, with special emphasis on the most disadvantaged groups, as well as interventions that minimize the incidence of violence and crime in their lives. It also summarizes the evidence on what types of interventions have worked to achieve those goals and which have not. Advancing on this path is not only essential for the well-being of each young person in the region, but also for the development possibilities of the Southern Cone
Disruption in the Classroom: Experimental evidence from Ecuador
Full text linkWe study how poorly-behaved children affect learning and other outcomes of their peers using data from a unique experiment in Ecuador. Within each school, students were randomly assigned to classrooms in every grade for seven consecutive grades, between kindergarten and 6th grade. Children with persistent behavioral problems lower the math and language achievement of their classmates. The more poorly-behaved children there are in a class, the larger is the negative effect on the achievement of their classmates. These negative impacts are larger for younger children, and they persist for at least two years after exposure to a poorly-behaved peer. We find indirect evidence that children with persistent behavioral difficulties are passed around schools
Independent Consultation and Investigation Mechanism: 2024 Annual Report
Full text linkIn 2024, MICI managed 31 complaints from 11 countries in Latin America and the Caribbean related to projects financed by the IDB, IDB Invest and IDB Lab. MICI-facilitated dispute resolution led to agreements between the parties and the completion of the dialogue process in three complaints, while the Compliance Verification Phase handled a record number of parallel simultaneously. This Annual Report reflects our continued commitment to transparency, accountability and improving our processes to help enhance the development projects financed by the IDB Group
SUMMAs Dialogic Classrooms: Transforming Teaching and Learning through Collaboration
No full textLatin America and the Caribbean are several years behind the learning results of the OECD countries evaluated by PISA. A closer look at educational processes shows an long road ahead towards a pedagogy that better connects with the needs and feelings of students, as well as to respond to the new challenges posed by society. There is a great opportunity offered by an unprecedented body of research evidence suggesting ways to guide and accelerate educational improvement. The existence of meta-analyses of large volumes of research in education makes it possible to identify pedagogical practices with high impact in contexts of socio-educational vulnerability, and low requirements on infrastructure or technology. SUMMA developed the Dialogic Classrooms Program based on the articulation of some of the most effective strategies for improving learning: collaborative dialogue, metacognition and formative feedback. The program was developed and piloted between 2020 and 2023 in a group of schools in northern Chile. This paper reviews the main rationale, components and preliminary results of this program. It analyzes the program\u27s potential to synergistically address student learning, professional development and collaborative relationships between teachers and pedagogical leaders, and the promotion of interaction within classrooms and schools. It does so by taking into account the urgent need to build societies capable of dialogue and collaboration, considering and valuing the diversity of their members
Empowering Local Governments: Evidence from Rural Land Tax Decentralization
Full text linkThis paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil\u27s rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and environmental outcomes. Decentralization led to sustained revenue gains, increased agricultural production, expanded reported environmental protection areas, and slightly decreased land concentration. Our findings highlight the role of property taxation as a policy instrument for environmental conservation and sustainable development
Intergenerational Educational Mobility within Chile
Full text linkI provide estimates of intergenerational mobility (IGM) in education at a disaggregated geographic level for Chile, a country with high school-level stratification by socioeconomic status and a decentralized administration of public schools. I document wide variation across communes. Relative mobility is correlated to the number of doctors, the number of students per teacher, and earnings inequality. Using a LASSO, I find that the share of students enrolled in public schools, the number of students per teacher, population density, and municipal budget are the strongest predictors of IGM. I also document within-country variability in how parental education is associated with other children\u27s outcomes
Women Political Leaders as Agents of Environmental Change
Full text linkThis paper explores how female political leaders impact environmental outcomes and climate change policy actions using data from mixed-gender mayoral races in Brazil. We rely on a Regression Discontinuity design that compares municipalities where women narrowly won the election with those where men narrowly won. This strategy allows us to identify the causal effect of a woman winning the mayoral election. We find that, compared to male mayors, female mayors significantly reduce greenhouse gas emissions and deforestation in the municipalities with Amazon biome. Specifically, when a woman wins the election, annual greenhouse gas emissions decrease by 1,510 thousand tons of CO2e per municipality in the Amazon. This effect alone represents 23% of the average annual emissions of all municipalities within the Amazon biome and 6.4% of Brazil\u27s nationwide average. This reduction is driven by a reduction in emissions intensity (CO2e/GDP) in the Land Use sector, without changes in municipal economic activity. Part of the reduction in emissions in the Land Use sector is attributable to a decline in deforestation. Specifically, female-led municipalities in the Amazon experience a reduction in deforestation, with a 3 percentage-point decrease in the loss of forest formations relative to the baseline forest cover. This represents a 32% reduction compared to deforestation levels in the comparison municipalities. We examine potential mechanisms that could explain the positive environmental impact of narrowly electing a female mayor over a male counterpart and find that in Amazon municipalities, female elected mayors allocate more space to the environment in their government proposals and are more likely to invest in environmental initiatives. Differences in the enforcement of environmental regulations and the level of education of elected female and male mayors do not explain the results