Tax Avoidance in Buenos Aires: The Case of Ingresos Brutos

Carolina Ines Pan ()
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Carolina Ines Pan: Center for International Development at Harvard University

No 145, Growth Lab Working Papers from Harvard's Growth Lab

Abstract: This study presents evidence of tax avoidance in Buenos Aires, Argentina. I exploit a break in the tax scheme of the most controversial tax, Ingresos Brutos (gross income), between the city and the greater area, which are otherwise identical law and regulation-wise for the studied population. When possible, workers would rather travel longer distances to their jobs than face the tax burden. Given that this type of avoidance is costly, results suggest that Ingresos Brutos might be acting as a binding constraint to growth for businesses.

Keywords: Taxes; Tax Avoidance; Gross Income; Binding Constraints (search for similar items in EconPapers)
JEL-codes: H2 K2 (search for similar items in EconPapers)
Date: 2019-09
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