Martin Besfamille

Instituto de Economía, Pontificia Universidad Católica de Chile

Associate Professor

Casilla 76

Correo 17

Santiago

Chile

SCHOLARLY PAPERS

10

DOWNLOADS

341

SSRN CITATIONS

0

CROSSREF CITATIONS

8

Scholarly Papers (10)

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 116 (301,890)

Abstract:

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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 93 (349,913)

Abstract:

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

3.

Tax Decentralization Notwithstanding Regional Disparities

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 36 (550,979)

Abstract:

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fiscal federalism, tax competition, regional disparities

4.

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

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 35 (556,212)

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

5.

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 28 (596,077)

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6.

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

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 17 (671,952)

Abstract:

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7.

Collusion in Local Public Works

Number of pages: 27 Posted: 28 Oct 2004
Martin Besfamille
Instituto de Economía, Pontificia Universidad Católica de Chile
Downloads 12 (710,329)
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8.

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

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 (781,113)
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imperfect competition, intermediate preferences, majority voting, Tax evasion

9.

Bailouts in Federations: Is a Hard Budget Constraint Always Best?

International Economic Review, Vol. 49, Issue 2, pp. 577-593, May 2008
Number of pages: 17 Posted: 08 May 2008
Martin Besfamille and Ben Lockwood
Instituto de Economía, Pontificia Universidad Católica de Chile and University of Warwick - Department of Economics
Downloads 1 (802,064)
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10.

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

Abstract:

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Tax evasion, imperfect competition, government revenue