利用税收扣除提高税收遵从与正规化

中文摘要

我们评估了厄瓜多尔的一项税制改革，该改革引入了慷慨的个人所得税（PIT）扣除，鼓励消费者索取收据。该改革针对主要销售不征收增值税（VAT）的商品或服务、但常常逃避所得税的小型个体经营企业，以应对逃税问题。利用纳税人在地区和职业间分布所带来的收据需求的合理外生变异，我们发现受改革影响的个体经营企业申报利润显著增加。我们记录了改革对增值税的溢出效应。我们的净税收影响分析表明，新增税款超过了放弃的税收收入。（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)