Casting a wider tax net experimental evidence from Costa Rica / by Anne Brockmeyer, Spencer Smith, Marco Hernández and Stewart Kettle .-- , 2019
Resumen.
Bibliografía.
The majority of firms in developing countries are informal, yet even among registered firms, tax filing rates are low. We argue that non-filing of taxes among registered firms constitutes an important intermediate form of informality, which can be tackled cost-effectively. Using a randomized experiment in Costa Rica, we show that credible enforcement emails increased the tax payment rate (amount) by 3.4 p.p. (US$15) among previously non-filing firms. Emails that highlight third-party reports of a firm's transactions further increased compliance. The effect persisted over two years, and treated firms became more likely to report transactions with other firms, facilitating future tax enforcement.
SOCIEDADES
EMPRESAS
IMPUESTOS
DECLARACIONES TRIBUTARIAS
CUMPLIMIENTO FISCAL
COSTA RICA
Brockmeyer, Anne
American Economic Journal. Economic Policy 1945-7731 v. 11, n. 3, August 2019, p. 55-87