Data and Code for: Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador
收藏ICPSR2023-01-01 更新2026-04-16 收录
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https://www.openicpsr.org/openicpsr/project/183084/version/V1/view?path=/openicpsr/183084/fcr:versions/V1/2_shared/ghostFirms/2_do/2_analysis/regresults_adjusting_notified_yearly.do&type=file
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资源简介：
<b>Code repository for:</b> Carrillo, P., Donaldson, D., Pomeranz, D. and Singhal, M., 2022. Ghosting the Tax Authority: Fake Firms and Tax Fraud.<br><b></b><b>Contents:</b> Contains the data creation and analysis code for the project.<br><br><b>Abstract: </b>An 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. 5% of firms use ghost invoices annually and, among these firms, ghost transactions comprise 14% of purchases. Ghost transactions are particularly 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.<br>
提供机构：
University of California, Davis, and NBER; George Washington University; University of Zurich and CEPR; Massachusetts Institute of Technology and NBER
创建时间：
2023-01-01
