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Autor:innen: 
Erscheinungsjahr: 
2021
Schriftenreihe/Nr.: 
WIDER Working Paper No. 2021/187
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
This study leverages a unique data set on the universe of transactions exiting the Ecuadorian economy to estimate the tax-price elasticity of demand for tax-sheltering activities using offshore fiscal havens. I determine this elasticity quasi-experimentally by comparing the evolution in funds sent by individuals and corporations to tax havens for different purposes (e.g. dividend payments, bank account deposits) versus similar transactions with non-tax havens around changes to the Ecuadorian Impuesto a la Salida de Divisas, which effectuated an ad valorem tax on transfers to tax havens. I document large responses of funds sent abroad for tax-avoidance and tax-evasive purposes to the tax price of transacting with fiscal havens. I also provide evidence that individuals with financial connections to tax havens declare additional capital income on their tax returns in the post-period, and due to the progressivity of the tax schedule pay a higher average income tax rate as a result.
Schlagwörter: 
tax evasion
tax avoidance
tax havens
JEL: 
F38
H23
H26
H30
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9267-127-3
Dokumentart: 
Working Paper

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