Search

Begin New Search Political Geography Global Focus Publishing Institution Center for Distributive, Labor and Social Studies (CEDLAS)

11. COVID-19 Lockdown and Domestic Violence: Evidence from Internet-Search Behavior in 11 Countries

Author:
Inés Berniell and Giovanni Facchini
Publication Date:
12-2020
Content Type:
Working Paper
Institution:
Center for Distributive, Labor and Social Studies (CEDLAS)
Abstract:
We study the impact of the COVID-19 pandemic on domestic violence in 11 countries with different ex-ante incidence of domestic violence (DV) and lockdown intensity. We use a novel measure of DV incidents that allows us to make cross-country com- parisons: a Google search intensity index of DV-related topics. Our difference-in- difference estimates show an increase in DV search intensity after lockdown (31%), with larger effects as more people stayed at home (measured with Google Mobil- ity Data). The peak of the increase in DV appears, on average, 7 weeks after the introduction of the lockdown. While we observe that the positive impacts on DV is a widespread phenomenon, the effect in developed countries is more than twice as strong as in Latin American countries. We show that the difference in impact correlates with the
Topic:
Public Health, Pandemic, COVID-19, and Domestic Violence
Political Geography:
Global Focus

12. Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment

Author:
Ricardo Perez Truglia, Matias Giaccobasso, Guillermo Cruces, Rodrigo Ceni, and Marcelo Bergolo
Publication Date:
11-2019
Content Type:
Working Paper
Institution:
Center for Distributive, Labor and Social Studies (CEDLAS)
Abstract:
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-scale field experiment in collaboration with Uruguay’s tax authority to address this question. We sent letters to 20,440 small- and medium-sized firms that collectively paid more than 200 million dollars in taxes per year. Our letters provided exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates. We measured the effect of these signals on their subsequent perceptions about the auditing process, based on survey data, as well as on the actual taxes paid, based on administrative data. We find that providing information about audits had a significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are consistent with an alternative model, risk-as-feelings, in which messages about audits generate fear and induce probability neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds.
Topic:
Economics, Global Political Economy, Tax Systems, Economic Policy, and Macroeconomics
Political Geography:
United States, Argentina, and Global Focus

13. Construction of an Extended Environmental and Economic Social Accounting Matrix from a Practitioner’s Perspective

Author:
Onil Banerjee, Martin Cicowiez, Renato Vargas, and Mark Horridge
Publication Date:
10-2019
Content Type:
Working Paper
Institution:
Center for Distributive, Labor and Social Studies (CEDLAS)
Abstract:
In 2014, the United Nations published the first International Standard for environmental economic statistics, known as the System of Environmental-Economic Accounting (SEEA).. As more countries adopt and implement the SEEA, the availability of consistent environmental and economic information increases the need for analytical tools that can use this data to respond to policy relevant questions. In this paper, we present a workflow to develop an environmentally extended social accounting matrix, which can serve as the basic database for the development of environmentally-extended computable general equilibrium models. To illustrate, and given its comprehensive implementation of the SEEA, we apply this workflow to the Guatemalan case and the Integrated Economic-Environmental Modeling (IEEM) Platform.
Topic:
Economics, United Nations, Basic Data, Accountability, Economic Policy, and Statistics
Political Geography:
South America, Latin America, Central America, Guatemala, and Global Focus