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Publications (2)
Working Paper
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– Evidence from Ecuadorian transaction data
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...
Working Paper
pdf
– New Evidence from Individual Income Tax Returns
This paper presents new evidence on the study of income mobility in Ecuador over the period 2004–11. We utilize longitudinal data of individual income tax returns to measure income mobility both at the top and at the middle of the income distribution, and we find three main empirical results. First...
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