000			01671nab a2200277 c 4500
999			_c144550 _d144550
003			ES-MaIEF
005			20210826130139.0
007			ta
008			210826t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969186 _aLondoño Vélez, Juliana
245			_aEnforcing wealth taxes in the developing world _bquasi-experimental evidence from Colombia _c Juliana Londoño-Vélez and Javier Ávila-Mahecha
260			_c2021
500			_aResumen.
504			_aBibliografía.
520			_aThis paper investigates the feasibility of wealth taxation in developing countries. It uses rich administrative data from Colombia and leverages a government-designed program for voluntary disclosures of hidden wealth as well as the threat of detection triggered by the Panama Papers leak. There are two key findings. First, there is substantial (primarily offshore) evasion: two-fifths of the wealthiest 0.01 percent evade taxes, with these evaders concealing one-third of their wealth offshore. Second, strengthening enforcement can have a significant impact on wealth tax compliance, tax revenue, and progressivity. These results highlight both challenges and opportunities for wealth taxation in the developing world.
650		4	_946430 _aIMPUESTO SOBRE EL PATRIMONIO
650		4	_944029 _aEVASION FISCAL
650		4	_941661 _aCUMPLIMIENTO FISCAL
650		4	_943747 _aESFUERZO FISCAL
650		4	_947936 _aPAISES EN DESARROLLO
650		4	_937749 _aCOLOMBIA
700	1		_969187 _aÁvila Mahecha, Javier
773	0		_9165530 _oOP 2145/2021/2 _tThe American Economic Review _x 2640-205X _gv. 3, n. 2, June 2021, p. 131-148
942			_cART