중남미
연구정보
[경제] Taxation, Information and Withholding: Evidence from Costa Rica
중남미 기타 국외연구자료 연구보고서 - CEPR 발간일 : 2022-11-30 등록일 : 2022-12-18 원문링크
Withholding of taxes by employers and by firms' trading partners is common around the world, but absent in public finance theory. We demonstrate the surprising power of withholding as a tax collection instrument, studying a scheme in Costa Rica where credit-card companies withhold tax on card sales. Doubling the withholding rate increases sales tax remittance among treated firms by 32 percent and aggregate revenue by 8 percent, although the statutory tax rate and third-party reporting requirements remain unchanged. We identify the mechanisms driving this effect and show that the current withholding rate is below the welfare-maximizing rate.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [정책] Responsible Sourcing? Theory and Evidence from Costa Rica | 2022-12-04 |
|---|---|---|
| 다음글 | [경제] Costa Rica: Technical Assistance Report-Upgrading the Rule-Based Fiscal Fra... | 2023-03-05 |
