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 |
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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 |
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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:
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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:
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informality;
VAT
JEL Classification:
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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
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:
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Brazil
Collection Date(s):
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1997 – 2003
Universe:
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Entrepreneurs in urban regions from all states in the Brazilian federation.
Data Type(s):
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survey data
Methodology
Data Source:
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Pesquisa de Economia Informal Urbana (ECINF) collected by Instituto Brasileiro de Geografia e Estatistica (IBGE)
Unit(s) of Observation:
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Firms,
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