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Consumers as tax auditors

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  • Consumers as tax auditors
  • Naritomi,Joana
  • The World Bank


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Title Consumers as tax auditors
Similar Titles
Material Type Theses
Author(English)

Naritomi,Joana

Publisher

Washinton,D.C : The World Bank

Date 2017
Series Title; No Job market paper
Pages 52
Language English
File Type Link
Subject Economy < Financial Policy
Economy < Economic Conditions
Holding The World Bank
License

Abstract

This paper uses quasi-experimental evidence to shed light on whether consumers can help governments monitor Örms and collect taxes. I construct administrative datasets on monthly tax returns for over 1 million establishments, 40 million people, and 2.7 billion receipts from an antitax evasion program in the state of Sao Paulo, Brazil ñ Nota Fiscal Paulista (NFP) ñ that gives monetary rewards to Önal consumers to ask for receipts. I exploit variation in treatment intensity across sectors to evaluate the e§ects of incentivizing consumers to monitor Örms. I estimate that the NFP program increased the revenue reported in retail sectors by at least 23% over four years.