利用扣除项目提高纳税遵从与正规化
Harnessing Deductions to Increase Tax Compliance and Formalization
American Economic Journal: Economic Policy · 2026 · [{"name": "Albrecht Bohne", "affiliation": ["Centre for European Economic Research"]}, {"name": "Jan Sebastian Nimczik", "affiliation": ["European School of Management and Technology"]}]
中文摘要
我们评估了厄瓜多尔的一项税收改革，该改革为个人所得税（PIT）引入了慷慨的扣除，以鼓励消费者索取收据。该改革针对主要销售不适用增值税（VAT）的商品或服务、却往往逃避所得税的小型个体经营企业，以应对逃税问题。利用纳税人在各地区和职业间的分布所带来的、可合理视为外生的收据需求变动，我们发现，受改革影响的个体经营企业其申报利润显著增加。我们还记录了改革对增值税的溢出效应。净收入影响分析表明，增加的税收缴纳额超过了损失的税收收入。（JEL H24, H25, H26, J23, K34, O17）
Abstract
We evaluate a tax reform in Ecuador that introduced generous deductions from personal income taxes (PIT), encouraging consumers to request receipts. The reform addresses tax evasion by targeting small self-employed businesses that mainly sell goods or services not subject to value-added taxes (VAT) but that often evade income taxes. Exploiting plausibly exogenous variation in receipt demand due to the distribution of taxpayers across regions and professions, we find significant increases in reported profits among self-employed businesses exposed to the reform. We document spillover effects on VAT. Our net-revenue impact analysis suggests the additional tax payments outweigh the foregone tax revenue. (JEL H24, H25, H26, J23, K34, O17)