Data and Code for: "Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras"

Principal Investigator(s): View help for Principal Investigator(s) Felipe Lobel, UC Berkeley; Thiago Scot, Development Impact Evaluation (DIME), World Bank; Pedro Zúniga, Servicio de Administración de Rentas (SAR)

Version: View help for Version V1

Name	File Type	Size	Last Modified
code			04/12/2023 10:24:PM
input			04/12/2023 10:28:PM
output			02/04/2023 06:18:PM
temp			02/04/2023 06:18:PM
README.html	text/html	661.3 KB	04/18/2023 02:45:PM
README.pdf	application/pdf	168.5 KB	04/18/2023 02:43:PM
VariableNames_Datasets.xlsx	application/vnd.openxmlformats-officedocument.spreadsheetml.sheet	30.4 KB	04/14/2023 07:50:AM

Project Citation:

Lobel, Felipe, Scot, Thiago, and Zúniga, Pedro. Data and Code for: “Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras.” Nashville, TN: American Economic Association [publisher], 2024. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2024-01-22. https://doi.org/10.3886/E184549V1

Project Description

Summary: We 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 tradeoffs when broadening tax bases to curb evasion.

Scope of Project

JEL Classification:
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H26 Tax Evasion and Avoidance
      H32 Fiscal Policies and Behavior of Economic Agents: Firm

Geographic Coverage: Honduras

Time Period(s): 2011 – 2018

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Published Versions

V1 [2024-01-22]

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