All Outputs (3)

Dishonesty and public employment (2023)
Journal Article
Cruces, G., Rossi, M., & Schargrodsky, E. (2023). Dishonesty and public employment. American Economic Review: Insights, 5(4), 511-526. https://doi.org/10.1257/aeri.20220550

We exploit a natural experiment to study the causal link between dishonest behavior and public employment. When military conscription was mandatory in Argentina, eligibility was determined by both a lottery and a medical examination. To avoid conscri... Read More about Dishonesty and public employment.

On the impacts of higher tobacco taxes in Argentina: a computable general equilibrium approach (2023)
Journal Article
Cicowiez, M., Cruces, G., Falcone, G., & Puig, J. (2023). On the impacts of higher tobacco taxes in Argentina: a computable general equilibrium approach. Tobacco Control, Article 057725. https://doi.org/10.1136/tc-2022-057725

Objectives: We analyse the employment effects of increasing tobacco taxation in Argentina by building a computable general equilibrium (CGE) model. Methods: In line with recent changes in tobacco taxation in the country, the CGE model simulates an in... Read More about On the impacts of higher tobacco taxes in Argentina: a computable general equilibrium approach.

Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment (2023)
Journal Article
Bergolo, M., Ceni, R., Cruces, G., Giaccobasso, M., & Perez-Truglia, R. (2023). Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment. American Economic Journal: Economic Policy, 15(1), 110-153. https://doi.org/10.1257/pol.20200321

The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-s... Read More about Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment.