Martin Besfamille

Instituto de Economía, Pontificia Universidad Católica de Chile

Associate Professor

Casilla 76

Correo 17

Santiago

Chile

  • Instituto de Economía, Pontificia Universidad Católica de Chile

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    • Tel: ++56 2 2354 7105
SCHOLARLY PAPERS

9

DOWNLOADS

449

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (9)

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1.

Modernization of Tax Administrations and Optimal Fiscal Policies

Journal of Public Economic Theory, Forthcoming
Number of pages: 31 Posted: 08 Jul 2009
Martin Besfamille and Cecilia Parlatore
Instituto de Economía, Pontificia Universidad Católica de Chile and New York University (NYU) - Leonard N. Stern School of Business
Downloads 130 (333,438)

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Tax administration,Tax rates,Tax evasion, Enforcement, Audit costs

2.

Optimal Taxes and Penalties When the Government Cannot Commit to Its Audit Policy

Number of pages: 32 Posted: 31 Jul 2009
Leandro Arozamena, Martin Besfamille and Pablo Sanguinetti
Universidad Torcuato Di Tella - Departamento de Economia, Instituto de Economía, Pontificia Universidad Católica de Chile and Universidad Torcuato Di Tella
Downloads 106 (385,948)

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Tax rates, Tax evasion, Enforcement, Audit costs, No commitment, Mixed strategies equilibrium

3.

Tax Decentralization Notwithstanding Regional Disparities

CESifo Working Paper No. 7607
Number of pages: 47 Posted: 25 Apr 2019
Antonio Bellofatto and Martin Besfamille
University of Queensland - School of Economics and Instituto de Economía, Pontificia Universidad Católica de Chile
Downloads 50 (584,163)

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fiscal federalism, tax competition, regional disparities

4.

How Do Subnational Governments React to Shocks to Revenue Sources? Evidence from Argentina

CESifo Working Paper No. 7622
Number of pages: 70 Posted: 09 May 2019
Martin Besfamille, Diego Jorrat, Osmel Manzano and Pablo Sanguinetti
Instituto de Economía, Pontificia Universidad Católica de Chile, Universidad Loyola Andalucía, Inter-American Development Bank (IDB) and Universidad Torcuato Di Tella
Downloads 47 (599,345)

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tax sharing regime, intergovernmental transfers, hydrocarbon royalties, provincial public consumption and debt, Argentina

5.

Fare Evasion and Monopoly Regulation

CESifo Working Paper No. 9592
Number of pages: 57 Posted: 25 Feb 2022
Martin Besfamille, Nicolas Figueroa and León Guzmán
Instituto de Economía, Pontificia Universidad Católica de Chile, Pontificia Universidad Católica de Chile and New York University (NYU)
Downloads 41 (632,196)

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regulation, natural monopoly, evasion, marginal cost of public funds

6.

How Do Subnational Governments React to Shocks to Different Revenue Sources? Evidence from Hydrocarbon-Producing Provinces in Argentina

CESifo Working Paper No. 9251
Number of pages: 66 Posted: 19 Aug 2021
Martin Besfamille, Diego Jorrat, Osmel Manzano and Pablo Sanguinetti
Instituto de Economía, Pontificia Universidad Católica de Chile, Universidad Loyola Andalucía, Inter-American Development Bank (IDB) and Universidad Torcuato Di Tella
Downloads 37 (655,563)

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7.

Inspectors or Google Earth? Optimal Fiscal Policies Under Uncertain Detection of Evaders

Number of pages: 41 Posted: 03 Mar 2011
Martin Besfamille and Pablo Olmos
Instituto de Economía, Pontificia Universidad Católica de Chile and Yale University
Downloads 35 (667,899)

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8.

The Political Economy of the (Weak) Enforcement of Sales Tax

CEPR Discussion Paper No. DP7108
Number of pages: 30 Posted: 18 Feb 2009
Martin Besfamille, Philippe De Donder and Jean-Marie Lozachmeur
Instituto de Economía, Pontificia Universidad Católica de Chile, University of Toulouse 1 - Toulouse School of Economics (TSE) and University of Toulouse 1
Downloads 3 (925,604)
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imperfect competition, intermediate preferences, majority voting, Tax evasion

9.

Tax Enforcement May Decrease Government Revenue

Economics Bulletin, Forthcoming
Posted: 22 Oct 2009
Martin Besfamille, Philippe De Donder and Jean-Marie Lozachmeur
Instituto de Economía, Pontificia Universidad Católica de Chile, University of Toulouse 1 - Toulouse School of Economics (TSE) and University of Toulouse 1

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Tax evasion, imperfect competition, government revenue