| 000 | 01570nab a2200265 c 4500 | ||
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| 999 |
_c149195 _d149195 |
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| 003 | ES-MaIEF | ||
| 005 | 20240409130710.0 | ||
| 007 | ta | ||
| 008 | 240408t2024 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_971605 _aLobel, Felipe |
|
| 245 | 0 |
_aCorporate taxation and evasion responses _bevidence from a minimum tax in Honduras _c by Felipe Lobel, Thiago Scot and Pedro Zúniga |
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| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe study corporate responses to a minimum income tax, using the universe of corporate tax filings in Honduras. The policy design allows us to separately estimate cost misreporting under profit taxation and the elasticity of reported revenue. Large corporations overreport true costs when taxed on profits. Taxing revenue leads to a substantial decrease in reported revenues: we estimate an elasticity in the range 0.35–1. The elasticity of revenue is attenuated when third-party information on the revenue of firms is available, suggesting misreporting plays an important role. Our results inform trade-offs when broadening tax bases to curb evasion. | ||
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
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| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
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| 650 | 4 |
_aELUSION FISCAL _943410 |
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| 650 | 4 |
_aEVASION FISCAL _944029 |
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| 650 | 4 |
_aHONDURAS _969826 |
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| 700 |
_aThiago Scot _971607 |
||
| 700 | 1 |
_971606 _aZúñiga, Pedro |
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| 773 | 0 |
_9171476 _oOP 2135/2024/1 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 16, n. 1, February 2024, p. 482-517 |
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| 942 | _cART | ||