dc.contributor.advisor | Chetty, Raj | |
dc.contributor.advisor | Kremer, Michael Robert | |
dc.contributor.author | Naritomi, Joana | |
dc.date.accessioned | 2014-06-06T18:29:06Z | |
dash.embargo.terms | 2016-06-04 | en_US |
dc.date.issued | 2014-06-06 | |
dc.date.submitted | 2014 | |
dc.identifier.citation | Naritomi, Joana. 2014. Essays in Public Finance and Development Economics. Doctoral dissertation, Harvard University. | en_US |
dc.identifier.other | http://dissertations.umi.com/gsas.harvard:11504 | en |
dc.identifier.uri | http://nrs.harvard.edu/urn-3:HUL.InstRepos:12274276 | |
dc.description.abstract | This dissertation comprises three chapters. The first chapter investigates whether consumers can help governments improve firm compliance with the Value Added Tax. It exploits quasi-experimental variation from a government program from Sao Paulo, Brazil that created monetary rewards for consumers to ask for receipts. To assess how incentives to consumers can be effective despite potential collusion opportunities, I construct datasets for 1 million firms, 40 million consumers, and 2.7 billion receipts. I estimate that revenue reported in retail increased by at least 22% over four years. The estimated compliance effect is stronger for sectors with a high volume of transactions and small receipt values, consistent with a model in which there are fixed costs to negotiate collusive deals to avoid issuing receipts. Furthermore, the effect has an inverted-U shape with respect to firm size. This result is consistent with a model of higher baseline compliance among larger firms, and in which shifts in audit probability from consumer monitoring increase in firm size. I find no effects on exit rates or formal employment decisions. | en_US |
dc.language.iso | en_US | en_US |
dash.license | META_ONLY | |
dc.subject | Economics | en_US |
dc.subject | Brazil | en_US |
dc.subject | Consumer | en_US |
dc.subject | Enforcement | en_US |
dc.subject | Lottery | en_US |
dc.subject | Tax evasion | en_US |
dc.subject | Value Added Tax | en_US |
dc.title | Essays in Public Finance and Development Economics | en_US |
dc.type | Thesis or Dissertation | en_US |
dash.depositing.author | Naritomi, Joana | |
dash.embargo.until | 10000-01-01 | |
thesis.degree.date | 2014 | en_US |
thesis.degree.discipline | Political Economy and Government | en_US |
thesis.degree.grantor | Harvard University | en_US |
thesis.degree.level | doctoral | en_US |
thesis.degree.name | Ph.D. | en_US |
dc.contributor.committeeMember | Alesina, Alberto | en_US |
dc.contributor.committeeMember | Shleifer, Andrei | en_US |
dash.contributor.affiliated | Naritomi, Joana | |