| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w30242 |
| 来源ID | Working Paper 30242 |
| Ghosting the Tax Authority: Fake Firms and Tax Fraud | |
| Paul Carrillo; Dave Donaldson; Dina Pomeranz; Monica Singhal | |
| 发表日期 | 2022-07-18 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | An important but poorly understood form of firm tax evasion arises from the use of "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. Ghost transactions are widespread, prevalent among large firms and firms with high-income owners, and exhibit suspicious patterns in comparison to ordinary transactions: bunching at round numbers, at the end of the fiscal year, and just below financial system thresholds. We go on to study an innovative enforcement intervention that targeted ghost clients rather than ghosts themselves, which led to substantial tax recovery. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w30242 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/587914 |
| 推荐引用方式 GB/T 7714 | Paul Carrillo,Dave Donaldson,Dina Pomeranz,et al. Ghosting the Tax Authority: Fake Firms and Tax Fraud. 2022. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w30242.pdf（690KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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