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Tax Enforcement in Developing Countr...

Aparicio, Gabriela.

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Tax Enforcement in Developing Countries: Empirical Essays Using Tax Data from Ecuador.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Tax Enforcement in Developing Countries: Empirical Essays Using Tax Data from Ecuador./
Author:	Aparicio, Gabriela.
Description:	149 p.
Notes:	Source: Dissertation Abstracts International, Volume: 75-05(E), Section: A.
Contained By:	Dissertation Abstracts International75-05A(E).
Subject:	Economics. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3609535
ISBN:	9781303684692

Tax Enforcement in Developing Countries: Empirical Essays Using Tax Data from Ecuador.
Aparicio, Gabriela.

Tax Enforcement in Developing Countries: Empirical Essays Using Tax Data from Ecuador. - 149 p.

Source: Dissertation Abstracts International, Volume: 75-05(E), Section: A.

Thesis (Ph.D.)--The George Washington University, 2014.

This dissertation exploits firm-level tax data from Ecuador to study tax enforcement issues that are of particular relevance for developing countries. Chapter II provides empirical evidence on the effects of higher punishment (both monetary and non-monetary) on corporate tax revenue. Data from Ecuador is analyzed, where in 2007 tax evasion became a felony (punishable with 1 to 6 years of prison) as the center-piece of a new tax enforcement regime. Chapter III provides empirical evidence on two additional issues in tax reform: (a) the role of better monitoring of large firms and (ii) possible complementarity between monitoring and punishment. The analysis relies on a regression discontinuity design (RD), exploiting the discontinuity in the selection process to the large taxpayer unit (LTU) in Ecuador. Chapter IV uses individual-level tax data to study the association between the day of birth and labor market outcomes during adulthood.

ISBN: 9781303684692Subjects--Topical Terms:

517137
Economics.

Tax Enforcement in Developing Countries: Empirical Essays Using Tax Data from Ecuador.
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245 1 0 $a Tax Enforcement in Developing Countries: Empirical Essays Using Tax Data from Ecuador.
300 $a 149 p.
500 $a Source: Dissertation Abstracts International, Volume: 75-05(E), Section: A.
500 $a Advisers: Shahe Emran; Paul Carrillo.
502 $a Thesis (Ph.D.)--The George Washington University, 2014.
520 $a This dissertation exploits firm-level tax data from Ecuador to study tax enforcement issues that are of particular relevance for developing countries. Chapter II provides empirical evidence on the effects of higher punishment (both monetary and non-monetary) on corporate tax revenue. Data from Ecuador is analyzed, where in 2007 tax evasion became a felony (punishable with 1 to 6 years of prison) as the center-piece of a new tax enforcement regime. Chapter III provides empirical evidence on two additional issues in tax reform: (a) the role of better monitoring of large firms and (ii) possible complementarity between monitoring and punishment. The analysis relies on a regression discontinuity design (RD), exploiting the discontinuity in the selection process to the large taxpayer unit (LTU) in Ecuador. Chapter IV uses individual-level tax data to study the association between the day of birth and labor market outcomes during adulthood.
590 $a School code: 0075.
650 4 $a Economics. $3 517137
650 4 $a Economic theory. $3 1556984
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710 2 $a The George Washington University. $b Economics. $3 1020291
773 0 $t Dissertation Abstracts International $g 75-05A(E).
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791 $a Ph.D.
792 $a 2014
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3609535