Sunday birth rates in Ecuador have sharply declined, and the drop is larger among young cohorts in urban areas. These trends are attributed to an increase in cesarean births, which are generally scheduled during regular hospital hours. Multiple rounds of Health Surveys confirm that mothers with...

This paper takes advantage of a rich firm level data set from Ecuador to analyze the effects of a reform in 2007 that introduced imprisonment for tax evasion and made a firm’s CFO liable for tax-crimes. Our dataset contains actual tax-return and financial-statement information for the universe...

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...

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...

We analyze firm's tax choices facing a withholding and enforcement regime with focus on three mechanisms of bunching: (i) transaction costs, (ii) withholding threshold as a reference point for taxpayer that creates a kink due to loss aversion, and (iii) withholding threshold as a reference point...

Sunday birth rates in Ecuador have sharply declined, and the drop is larger among young cohorts in urban areas. These trends are attributed to an increase in cesarean births, which are generally scheduled during regular hospital hours. Multiple rounds of Health Surveys confirm that mothers with...

This paper takes advantage of a rich firm level data set from Ecuador to analyze the effects of a reform in 2007 that introduced imprisonment for tax evasion and made a firm's CFO liable for tax-crimes. Our dataset contains actual tax-return and financial-statement for the universe of...

We present credible and comparable evidence on intergenerational educational mobility in 53 developing countries using sibling correlation as a measure, and data from 230 waves of Demographic and Health Surveys (DHS). This is the first paper, to our knowledge, to provide estimates of sibling...

This paper presents an empirical analysis of intergenerational linkages in non-farm participation with a focus on gender effects. The evidence, using survey data from Nepal, shows that the mother exerts strong influence on a daughter's employment choice: having a mother in non-farm sector raises...

This paper uses a framework that goes beyond rural-urban dualism and highlights the role of small town economy (STE) in understanding structural change in a rural economy such as Bangladesh. It provides a theoretical and empirical analysis of the role of agricultural productivity in structural...