Behavioral Issues A simple but interesting experiment (1) showed that children facing of a container filled with candy, from which they should only take one, changes their response if a mirror is placed in front of them. In the control group the number of children taking more than one candy was…
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Comments on a same topic. Miguel Pecho, in a recent publication, has developed a significant comment on tax incentives based on statistical studies. This has prompted us to additional brief thoughts on the matter. It is a longstanding issue and our position comes from the experience we have gathered as…
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Some new features of the SAT I was fortunate to attend to the First international Forum of Tax Administration and E-invoice developed in July 2014 in the city of Cancun, Quintana Roo, where I was invited to participate in a couple of panels. The Forum responded to a joint initiative…
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Working together for the quality of data I would like to begin this post by asking a question: How many contact telephone numbers do you think your administration has? And I will give you the following options from which to choose: Many, almost one per taxpayer Many, more than one…
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The need for cost-benefit analysis A few days ago, at the OECD Multilateral Tax Center in Mexico, I had the chance to lead a workshop on tax expenditures and incentives, with colleagues from Belgium, Mexico, Spain and the IFC. My last in-depth review of tax benefits and incentives applied in…
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Watch out! Electronic stickers In a recent conversation in Guate (mala), as we like to nickname the city, Omar Franco, SAT Collection Director, told me the results of their latest experiment. The SAT is in charge of the motor vehicles registry. As in many other countries, the tax administration used…
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