"When the taxman shutters the store next door"

Project: Research/Creation 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

The publication of at least one article with the data obtained in the development of the project. Once the data are georeferenced, they can be used in other projects exploiting the spatial variation of economic activity.
Effective start/end date2/9/2111/11/22

Main Funding Source

  • Competitive Funds


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