This is the first paper to estimate and model property tax evasion in Chile. Property size as reported to Chile’s national tax authority by homeowners is compared with estimates of property size obtained from a private ...

An inelastic tax system increases the uncertainty associated with tax revenue collection. This results in continuous short-term adjustments to maintain the stability of tax collection. In this paper, we estimate the revenue ...

An inelastic tax system increases the uncertainty associated with tax revenue collection. This results in continuous short-term adjustments to maintain the stability of tax collection. In this paper, we estimate the revenue ...

Inequality evidence based on surveys, tax records, or their combination often result in divergent trends, fueling the distributional debate in Latin America. Beyond the relative strengths and weaknesses of these sources, ...

The value of debt tax shields in foundational corporate valuation models by Nobel Laureates Modigliani and Miller (MM) continues to be a controversial issue that is central to our understanding of corporate finance. Rather ...

Objective: To establish that the detection system affects the ability to pay in construction companies, period 2017. Method: It is an explanatory, quantitative, transversal, retrospective, correlational and non-experimental ...