Value Added Taxes, Chain Effects and Informality
By Á. D. Paula, Jose A. Scheinkman. 2010
211 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/5aff570e65935382768bc8a874a39442056cd454
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
In Economics and Econometrics
- Gabriel Ulyssea
- Rafael Dix-Carneiro
- Brian Kovak
- Christopher Heady
- Lucie Gadenne
- Joana Monteiro
- Wilson Prichard
- A. Joshi
Citations in the corpus
- Firms, Informality, and Development: Theory and Evidence from Brazil (2018, background): “See de Paula and Scheinkman (2010) for a more detailed description of the ECINF dataset.”
- Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research (2014, background): “…particularly convincing; study (as it pairs a standard cross-sectional probit analysis with a difference-indifference approach) of small firms in Brazil shows that an individual firm is more likely to register for VAT if its suppliers and/or customers are registered (de Paula & Scheinkman, 2010).”
- Margins of labor market adjustment to trade (2019, background): “de Paula and Scheinkman (2010) present convincing evidence for a mechanism in which increased informality begets more informality in the presence of value-added taxes (VAT).”
- Tax me, but spend wisely? Sources of public finance and government accountability (2015, background): “…in developing countries.4 My results suggest that part of the correlation between tax capacity and economic development 4See for example de Paula and Scheinkman (2010), Olken and Singhal (2011), Carrillo et al. (2011), Kumler et al. (2015), Pomeranz (2015), Best et al. (2015), Naritomi…”
- Coming out of the shadows? Estimating the impact of bureaucracy simplification and tax cut on formality in Brazilian microenterprises (2012, background): “The result that SIMPLES effect varies by economic sector is in line with previous indications that the requirements to enter and operate in the formal sector depend on the economic activity (see Capp et al. (2005), Farrell (2004), Paula and Scheinkman (2010)).”