Carrillo, Paul E.; Emran, M. Shahe; Rivadeneira, Anita - Institute for International Economic Policy (IIEP), … - 2011
We use firm-level administrative data from Ecuador to study the implications of 'reverse withholding' for firms' tax behavior. Withholding does not affect tax liability of firms, but it may result in a discontinuity in the audit probability around the withholding threshold. Exploiting variation...