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The Ethics of Tax Evasion : An Empirical Study of Ecuador

McGee, Robert W.; López Paláu, Silvia; Jaramillo, … - 2007

Although much research has been done on tax evasion from the perspectives of economics and public finance, not much has been done from the perspective of ethics. This paper is intended to partially fill that gap in the literature. This paper reviews the literature that has been published on the...

Persistent link: https://www.econbiz.de/10014053154

Ecuador : Overview of Tobacco Use, Tobacco Control Legislation, and Taxation

World Bank Group - 2019

, including a regular collection of information on smoking prevalence, tobacco consumption, licit and illicit cigarette sales … to the National Institute of Statistics and Censuses (INEC), the prevalence of daily smoking among people aged 15 years … and older was 9.5 percent in 1998, and in 2014 it reached 2.8 percent. Estimated annual cigarette consumption in Ecuador …

Persistent link: https://www.econbiz.de/10012646217

Information frictions and learning dynamics : evidence from tax avoidance in Ecuador

Bohne, Albrecht; Nimczik, Jan Sebastian - 2018

We show how experience and dynamic learning processes reduce the obstacles to optimization imposed by information frictions when individuals newly enter the formal sector economy. Most importantly, we provide causal evidence on the exact mechanisms through which individuals learn about the...

Persistent link: https://www.econbiz.de/10011865317

Ghosting the tax authority : fake firms and tax fraud

Carrillo, Paul E.; Donaldson, Dave; Pomeranz, Dina; … - 2022

Persistent link: https://www.econbiz.de/10013281122

Information Frictions and Learning Dynamics : Evidence from Tax Avoidance in Ecuador

Bohne, Albrecht - 2018

Persistent link: https://www.econbiz.de/10012918220

Shifting-profits through tax loopholes : evidence from Ecuador

Chalendard, Cyril - 2016

Based on a natural experiment that took place in Ecuador in the context of a capital outflow tax, this paper presents suggestive evidence of the emergence of an abnormal transfer pricing behavior. We exploit the fact that some imports were eligible to a tax-credit measure aiming to offset the...

Persistent link: https://www.econbiz.de/10011573228

Indicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta de Ecuador

Ramírez, José; Carrillo Maldonado, Paul A. - 2017

Persistent link: https://www.econbiz.de/10011784057

Taxes, Prisons, and CFOs : The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador

Aparicio, Gabriela - 2011

This paper takes advantage of a rich firm level data set from Ecuador to analyze the effects of a reform in 2007 that introduced imprisonment for tax evasion and made a firm's CFO liable for tax-crimes. Our dataset contains actual tax-return and financial-statement for the universe of...

Persistent link: https://www.econbiz.de/10013127158

Ghosting the Tax Authority : Fake Firms and Tax Fraud

Carrillo, Paul E.; Donaldson, Dave; Pomeranz, Dina; … - National Bureau of Economic Research - 2022

An important but poorly understood form of firm tax evasion arises from the use of "ghost firms"--fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transaction-level tax data from Ecuador....

Persistent link: https://www.econbiz.de/10013334459

Dodging the taxman : firm misreporting and limits to tax enforcement

Carrillo, Paul E.; Pomeranz, Dina; Singhal, Monica - 2015

Persistent link: https://www.econbiz.de/10011289091