000			01472nab a2200229 c 4500
999			_c148803 _d148803
003			ES-MaIEF
005			20240119123309.0
007			ta
008			240119t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aGhosting the tax authority _bfake firms and tax fraud in Ecuador _c by Paul Carrillo, Dave Donaldson, Dina Pomeranz and Monica Singhal
500			_aResumen.
504			_aBibliografía.
520			_aAn important but poorly understood form of firm tax evasion arises from "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. Five percent of firms use ghost invoices annually. Among these firms, ghost transactions comprise 14 percent of purchases. Ghost transactions are prevalent among large firms and firms with high-income owners and exhibit suspicious patterns, such as bunching below financial system thresholds. An innovative enforcement intervention targeting ghost clients rather than ghosts themselves led to substantial tax recovery.
650		4	_958341 _aSOCIEDADES INTERPUESTAS
650			_aFRAUDE FISCAL _944482
650			_aELUSION FISCAL _943410
650		4	_939259 _aECUADOR
700			_965347 _aCarrillo, Paul
773	0		_9171004 _oOP 2145/2023/4 _tThe American Economic Review _x 2640-205X _g v. 5, n. 4, December 2023, p. 427-444
942			_cART