Replication data for: Value-Added Taxes, Chain Effects, and Informality

Principal Investigator(s):  View help for Principal Investigator(s) Áureo de Paula; Jose A. Scheinkman

Version:  View help for Version V1

Name File Type Size Last Modified
IndProp.txt text/plain 4.9 MB 10/12/2019 04:58:PM
LICENSE.txt text/plain 14.6 KB 10/12/2019 04:58:PM
PesOcup.txt text/plain 4.5 MB 10/12/2019 04:58:PM
Sebrae.txt text/plain 5.5 MB 10/12/2019 04:58:PM
Uecon.txt text/plain 20.1 MB 10/12/2019 04:58:PM
clform2003.dta application/octet-stream 3 KB 10/12/2019 04:58:PM
cnaescn.dta application/octet-stream 1.5 KB 10/12/2019 04:58:PM
domicilios.txt text/plain 1.7 MB 10/12/2019 04:58:PM
fisc.dta application/octet-stream 127.8 KB 10/12/2019 04:58:PM
indprop.dta application/octet-stream 4.8 MB 10/12/2019 04:58:PM

Project Citation: 

de Paula, Áureo, and Scheinkman, Jose A. Replication data for: Value-Added Taxes, Chain Effects, and Informality. Nashville, TN: American Economic Association [publisher], 2010. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E114184V1

Project Description

Summary:  View help for Summary We present an equilibrium model of tax avoidance and test its implications using a survey of firms in Brazil. In the model, the credit method used to collect value-added tax (VAT) creates informality chains-clients or suppliers of informal firms are more likely to be informal. An increase in enforcement in a production stage increases formality downstream and upstream. Various empirical measures of formality of suppliers and buyers, and of enforcement downstream and upstream, are positively correlated with formality. When the VAT is applied in a single stage of production at a rate estimated by the authorities, these chain effects disappear. (JEL H25, H26, L14, L21, O14, O17)

Scope of Project

Subject Terms:  View help for Subject Terms informality; VAT
JEL Classification:  View help for JEL Classification
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H26 Tax Evasion and Avoidance
      L14 Transactional Relationships; Contracts and Reputation; Networks
      L21 Business Objectives of the Firm
      O14 Industrialization; Manufacturing and Service Industries; Choice of Technology
      O17 Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
Geographic Coverage:  View help for Geographic Coverage Brazil
Collection Date(s):  View help for Collection Date(s) 1997 – 2003
Universe:  View help for Universe Entrepreneurs in urban regions from all states in the Brazilian federation.
Data Type(s):  View help for Data Type(s) survey data

Methodology

Data Source:  View help for Data Source Pesquisa de Economia Informal Urbana (ECINF) collected by Instituto Brasileiro de Geografia e Estatistica (IBGE)
Unit(s) of Observation:  View help for Unit(s) of Observation Firms,

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Published Versions

V1 [2019-10-12]

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