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Replication data for: Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement

Version
V0
Resource Type
Dataset
Creator
  • Carrillo, Paul
  • Pomeranz, Dina
  • Singhal, Monica
Publication Date
2017-04-01
Description
  • Abstract

    Reducing tax evasion is a priority for many governments. A growing literature argues that verifying taxpayer reports against third-party information is critical for tax collection. However, effectiveness can be limited when tax authorities face constraints to credible enforcement and taxpayers make offsetting adjustments on other margins. We exploit a policy intervention in which Ecuadorian firms were notified about detected revenue discrepancies. Most firms simply failed to respond. Firms that responded increased reported revenue, matching the discrepancy amount when provided. However, they also increased reported costs by 96 cents per dollar of revenue adjustment, resulting in minor increases in tax collection.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/app.20140495 (Text)
Publications
  • Carrillo, Paul, Dina Pomeranz, and Monica Singhal. “Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement.” American Economic Journal: Applied Economics 9, no. 2 (April 2017): 144–64. https://doi.org/10.1257/app.20140495.
    • ID: 10.1257/app.20140495 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-12

Carrillo, Paul; Pomeranz, Dina; Singhal, Monica (2017): Replication data for: Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement. Version: V0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E113625