"When the taxman shutters the store next door"

Project: Research project

Project Details


This project explores the spillover effect of government intervention when the penalty is public in those who observed the punishment. I particularly used the Ecuadorian tax authority's simulated purchase aim to identify VAT evasion via sub-reporting of income. A tax authority employee disguise as a private citizen buys a god or service. If the storekeeper does not provide a sales bill, the tax authority closes the store for a week using visible seals on doors and windows.

Commitments / Obligations

La publicación de al menos un artículo con los datos obtenidos en el desarrollo del proyecto. Una vez que los datos estén georreferenciados estos podrán ser usados en otros proyectos explotando la variación espacial de la actividad económica.
Effective start/end date2/9/2111/8/22

Main Funding Source

  • Internal


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