{"id":"https://openalex.org/W2553873280","doi":null,"title":"Essays on Taxation and Transfers in Middle-Income Countries","display_name":"Essays on Taxation and Transfers in Middle-Income Countries","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2553873280","mag":"2553873280"},"language":"en","primary_location":{"id":"pmh:oai:escholarship.org/ark:/13030/qt9mx5749q","doi":null,"is_oa":false,"landing_page_url":"https://escholarship.org/uc/item/9mx5749q","pdf_url":null,"source":{"id":"https://openalex.org/S4306400115","display_name":"eScholarship (California Digital Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I2801248553","host_organization_name":"California Digital Library","host_organization_lineage":["https://openalex.org/I2801248553"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"etd"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083869852","display_name":"Pierre Jean Bachas","orcid":"https://orcid.org/0000-0001-6490-6619","observed_orcids":["https://orcid.org/0000-0001-6490-6619"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Pierre Bachas","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-6490-6619","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5083869852"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.39160001277923584,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.39160001277923584,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.3889000117778778,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.18019999563694,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.9179999828338623},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.8619999885559082},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.6110000014305115},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.671999990940094},{"id":"https://openalex.org/keywords/tax-enforcement","display_name":"tax enforcement","score":0.6660000085830688},{"id":"https://openalex.org/keywords/third-party-data","display_name":"third-party information","score":0.7630000114440918},{"id":"https://openalex.org/keywords/formal-financial-services","display_name":"formal financial services","score":0.5429999828338623},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7670000195503235},{"id":"https://openalex.org/keywords/audit-probability","display_name":"audit probability","score":0.42500001192092896},{"id":"https://openalex.org/keywords/tax-deductibility","display_name":"tax deductibility","score":0.39899998903274536},{"id":"https://openalex.org/keywords/tax-rate-optimization","display_name":"tax rate optimization","score":0.4059999883174896},{"id":"https://openalex.org/keywords/social-transfers","display_name":"social transfers","score":0.4129999876022339},{"id":"https://openalex.org/keywords/cash-transfers","display_name":"cash transfers","score":0.3319999873638153},{"id":"https://openalex.org/keywords/in-kind-transfers","display_name":"in-kind transfers","score":0.6079999804496765},{"id":"https://openalex.org/keywords/middle-income-countries","display_name":"middle-income countries","score":0.5189999938011169},{"id":"https://openalex.org/keywords/costa-rica","display_name":"Costa Rica","score":0.6209999918937683},{"id":"https://openalex.org/keywords/tax-revenue-as-share-of-gdp","display_name":"tax revenue as percentage of GDP","score":0.4099999964237213}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6067569851875305},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.582778811454773},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5732102394104004},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.5585134625434875},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.5179292559623718},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4937010705471039},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.41665780544281006},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.39068424701690674},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3860138952732086},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.34394726157188416},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.3346637487411499},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.20470747351646423}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:escholarship.org/ark:/13030/qt9mx5749q","doi":null,"is_oa":false,"landing_page_url":"https://escholarship.org/uc/item/9mx5749q","pdf_url":null,"source":{"id":"https://openalex.org/S4306400115","display_name":"eScholarship (California Digital Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I2801248553","host_organization_name":"California Digital Library","host_organization_lineage":["https://openalex.org/I2801248553"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"etd"},{"id":"pmh:qt9mx5749q","doi":null,"is_oa":false,"landing_page_url":"http://www.escholarship.org/uc/item/9mx5749q","pdf_url":null,"source":{"id":"https://openalex.org/S4306400115","display_name":"eScholarship (California Digital Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I2801248553","host_organization_name":"California Digital Library","host_organization_lineage":["https://openalex.org/I2801248553"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Bachas, Pierre. (2016). Essays on Taxation and Transfers in Middle-Income Countries. UC Berkeley: Economics. Retrieved from: http://www.escholarship.org/uc/item/9mx5749q","raw_type":"dissertation"},{"id":"mag:2553873280","doi":null,"is_oa":false,"landing_page_url":"https://escholarship.org/content/qt9mx5749q/qt9mx5749q.pdf?t=odi01n","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":112,"referenced_works":["https://openalex.org/W27866088","https://openalex.org/W1484712988","https://openalex.org/W1487772672","https://openalex.org/W1489307190","https://openalex.org/W1522345050","https://openalex.org/W1546375055","https://openalex.org/W1561324832","https://openalex.org/W1563406225","https://openalex.org/W1576857787","https://openalex.org/W1592605479","https://openalex.org/W1794871937","https://openalex.org/W1804644284","https://openalex.org/W1856117400","https://openalex.org/W1858398342","https://openalex.org/W1944585346","https://openalex.org/W1980361506","https://openalex.org/W1981635403","https://openalex.org/W1987710704","https://openalex.org/W1992522270","https://openalex.org/W2009348094","https://openalex.org/W2009428674","https://openalex.org/W2018963504","https://openalex.org/W2022203033","https://openalex.org/W2023150978","https://openalex.org/W2026358270","https://openalex.org/W2030474275","https://openalex.org/W2032874557","https://openalex.org/W2033157692","https://openalex.org/W2035098861","https://openalex.org/W2035554302","https://openalex.org/W2037265139","https://openalex.org/W2042975635","https://openalex.org/W2044888553","https://openalex.org/W2050077818","https://openalex.org/W2052276756","https://openalex.org/W2053625815","https://openalex.org/W2062423352","https://openalex.org/W2084509705","https://openalex.org/W2088663850","https://openalex.org/W2090766907","https://openalex.org/W2092715489","https://openalex.org/W2096874528","https://openalex.org/W2097545809","https://openalex.org/W2099805722","https://openalex.org/W2101736928","https://openalex.org/W2102441157","https://openalex.org/W2108441500","https://openalex.org/W2109022455","https://openalex.org/W2110373114","https://openalex.org/W2111557483","https://openalex.org/W2113348978","https://openalex.org/W2117472708","https://openalex.org/W2119944141","https://openalex.org/W2121452131","https://openalex.org/W2123908125","https://openalex.org/W2124115302","https://openalex.org/W2128487291","https://openalex.org/W2135434134","https://openalex.org/W2139599662","https://openalex.org/W2139716534","https://openalex.org/W2144357229","https://openalex.org/W2145249185","https://openalex.org/W2148243415","https://openalex.org/W2150119583","https://openalex.org/W2153336256","https://openalex.org/W2153510573","https://openalex.org/W2155750751","https://openalex.org/W2164200301","https://openalex.org/W2166660948","https://openalex.org/W2168840328","https://openalex.org/W2172182630","https://openalex.org/W2188008134","https://openalex.org/W2236924981","https://openalex.org/W2263179472","https://openalex.org/W2307115236","https://openalex.org/W2313819453","https://openalex.org/W2463064357","https://openalex.org/W2597917905","https://openalex.org/W2745994608","https://openalex.org/W2787783628","https://openalex.org/W2891721089","https://openalex.org/W2988039629","https://openalex.org/W3020850935","https://openalex.org/W3021556649","https://openalex.org/W3023775768","https://openalex.org/W3023880154","https://openalex.org/W3025729265","https://openalex.org/W3121502504","https://openalex.org/W3121680899","https://openalex.org/W3121699679","https://openalex.org/W3121832096","https://openalex.org/W3122303914","https://openalex.org/W3122546867","https://openalex.org/W3122612554","https://openalex.org/W3122626903","https://openalex.org/W3122916816","https://openalex.org/W3123011427","https://openalex.org/W3123200913","https://openalex.org/W3123306252","https://openalex.org/W3123344732","https://openalex.org/W3123645730","https://openalex.org/W3123678320","https://openalex.org/W3123944551","https://openalex.org/W3124880542","https://openalex.org/W3125164480","https://openalex.org/W3125339380","https://openalex.org/W3125507740","https://openalex.org/W3125543806","https://openalex.org/W3125701870","https://openalex.org/W3126027997","https://openalex.org/W3142009546","https://openalex.org/W3149565603"],"related_works":["https://openalex.org/W2883316676","https://openalex.org/W3210239113","https://openalex.org/W4248579361","https://openalex.org/W4220749047","https://openalex.org/W4391402701","https://openalex.org/W7042278920","https://openalex.org/W3143541225","https://openalex.org/W6991584078","https://openalex.org/W4300901549","https://openalex.org/W564734785"],"abstract_inverted_index":{"At":[0],"a":[1,124,182,197,233,242,512,592,608,621,637,660],"time":[2,717],"of":[3,50,76,119,155,219,236,275,295,350,378,435,507,544,620,709,751,769],"growing":[4],"inequality":[5],"and":[6,24,34,62,65,68,89,102,123,163,174,358,363,375,387,399,421,426,442,455,480,509,530,599,645,684,756,766],"under-investment":[7],"in":[8,20,40,44,200,305,336,415,449,497,527,549,561,603,611,633,647,722,739],"public":[9],"infrastructure,":[10],"my":[11],"re-":[12],"search":[13],"has":[14],"focused":[15],"on":[16,232,286,347,409,643],"understanding":[17],"governments\u2019":[18],"constraints":[19],"raising":[21],"tax":[22,51,67,90,97,121,132,143,161,184,214,244,251,255,269,340,344],"revenue":[23,52,138,173,261,304,314],"providing":[25,759],"redistribution.":[26],"These":[27],"challenges":[28],"are":[29,71,393,474,493],"particularly":[30],"important":[31],"for":[32,113,313,424,453,671],"low":[33,554],"middle-":[35],"income":[36,96],"countries:":[37],"despite":[38],"improvements":[39],"their":[41,48,66,237,531,631,669,685,704,713,719],"institutional":[42],"capacity":[43,91],"the":[45,78,94,117,129,153,160,172,260,273,293,318,323,334,348,354,376,416,429,460,490,498,504,556,564,586,663,672,700,707,723,733,767],"last":[46],"decades,":[47],"ratios":[49],"to":[53,98,150,159,165,196,211,264,302,311,333,338,353,372,390,396,402,440,477,481,503,515,522,577,585,594,618,688,702,772],"GDP":[54],"remain":[55],"much":[56],"lower":[57],"than":[58,743],"OECD":[59],"countries\u2019":[60],"(Besley":[61],"Persson":[63],"2013a),":[64],"transfer":[69,524,625,664],"systems":[70],"often":[72],"distributionally":[73],"neutral,":[74],"instead":[75],"progressive.In":[77],"first":[79,151,308,673],"chapter,":[80,500],"I":[81,109,177,326,380,405,467,501,606,655,731,746],"ask":[82],"whether":[83,382],"developing":[84,306],"countries":[85,414],"with":[86,135,157,216,241,384,388,471],"limited":[87],"information":[88,330,351,369],"can":[92,519],"use":[93,406,699,768],"corporate":[95,120,250],"raise":[99,303],"additional":[100,204],"revenue,":[101,189,256],"design":[103],"it":[104,167],"optimally":[105],"given":[106,317],"these":[107],"constraints.":[108],"explore":[110],"this":[111,224,247,287,678,694],"question":[112],"Costa":[114,227],"Rica,":[115],"using":[116,432,489],"universe":[118],"returns":[122],"novel":[125],"methodology":[126],"which":[127,558,612],"exploits":[128],"country\u2019s":[130],"unique":[131],"design:":[133],"firms":[134,180,229,383,411,470,488],"marginally":[136],"different":[137],"face":[139],"discontinuously":[140],"higher":[141,183,495],"average":[142],"rates.":[144],"This":[145],"notch":[146],"feature":[147],"allows":[148],"me":[149],"estimate":[152,259],"elasticity":[154],"profits":[156,238],"respect":[158],"rate,":[162],"second":[164],"separate":[166],"into":[168],"its":[169],"components,":[170],"namely":[171],"cost":[175],"elasticities.":[176],"find":[178,468,484,656,732,748],"that":[179,226,271,469,487,538,657,749,761],"facing":[181],"rate":[185,263],"slightly":[186],"decrease":[187],"reported":[188,193,201,720],"but":[190,483,590,676],"considerably":[191],"increase":[192,254,668,738],"costs,":[194],"leading":[195],"large":[198],"drop":[199],"profits.":[202],"Using":[203,640,726],"data":[205,408,642],"sources,":[206],"firms\u2019":[207],"behavioral":[208],"responses":[209],"appear":[210],"occur":[212],"through":[213,636],"evasion,":[215],"no":[217,485],"evidence":[218,486,760],"production":[220],"responses.":[221],"Taken":[222],"together,":[223],"implies":[225],"Rican":[228],"evade":[230],"taxes":[231],"massive":[234],"70%":[235],"when":[239,316],"faced":[240],"30%":[243],"rate.":[245],"In":[246,322],"context,":[248],"lowering":[249],"rates":[252],"could":[253,277],"since":[257,280],"we":[258],"maximizing":[262],"be":[265,278,397,478,520],"below":[266],"25%.":[267],"Alternative":[268],"rules,":[270],"limit":[272],"deductibility":[274],"costs":[276],"preferable":[279],"they":[281,681,698,711],"would":[282],"reduce":[283],"evasion":[284],"opportunities":[285],"crucial":[288],"margin.":[289],"The":[290,445],"results":[291],"highlight":[292],"limitations":[294,312],"standard":[296],"business":[297],"taxation":[298],"as":[299,464,583,718],"an":[300,433,541,737],"instrument":[301],"countries.The":[307],"chapter":[309],"points":[310],"collection,":[315],"current":[319],"enforcement":[320],"environment.":[321],"Second":[324],"Chapter,":[325],"study":[327,510,607],"how":[328,511],"third-party":[329],"might":[331],"spread":[332],"government,":[335],"order":[337],"improve":[339],"enforcement.":[341],"Firm":[342],"level":[343],"compliance":[345],"depends":[346],"stock":[349],"accessible":[352],"government.":[355],"Theoretical":[356],"work(Gordon":[357],"Li":[359],"2009b,":[360],"Kleven,":[361],"Kreiner,":[362],"Saez":[364],"2016)":[365],"highlights":[366],"two":[367],"specific":[368],"trails:":[370],"access":[371,389,576],"formal":[373,391,456],"finance":[374,392,425,457],"number":[377,708],"employees.":[379],"test":[381],"more":[385,394,472,475],"employees":[386,473],"likely":[395,476],"audited":[398,479],"less":[400],"prone":[401],"evading":[403],"taxes.":[404],"firm-level":[407],"108,000":[410],"across":[412],"79":[413],"World":[417],"Bank":[418],"Enterprise":[419],"Surveys":[420],"construct":[422],"instruments":[423,446],"worker-size":[427],"at":[428],"industry":[430,450,462],"level,":[431],"out":[434,617],"sample":[436],"extrapolation":[437],"strategy":[438],"related":[439],"Rajan":[441],"Zingales":[443],"(1998).":[444],"isolate":[447],"variation":[448],"technological":[451],"demand":[452],"labour":[454],"by":[458],"taking":[459],"US":[461],"distributions":[463],"undistorted":[465],"benchmarks.":[466],"comply,":[482],"financial":[491,528,550,604,770],"sector":[492],"under":[494],"scrutiny.Finally,":[496],"third":[499],"turn":[502],"redistributive":[505],"role":[506],"governments,":[508],"new":[513],"technology":[514],"deliver":[516],"cash":[517,624],"transfers":[518,632],"used":[521],"impact":[523],"beneficiaries\u2019":[525],"trust":[526,539,548,602,721],"institutions":[529,551,771],"savings":[532,578,634,670],"behavior.":[533],"It":[534],"is":[535,540,552,764],"well":[536],"documented":[537],"essential":[542],"element":[543],"economic":[545],"transactions,":[546],"however":[547],"especially":[553],"among":[555],"poor,":[557],"may":[559],"explain":[560],"part":[562],"why":[563],"poor":[565],"do":[566,666],"not":[567,573,667],"save":[568,689,773],"formally.":[569],"Debit":[570],"cards":[571,614],"provide":[572],"only":[574],"easier":[575],"(at":[579],"any":[580],"bank\u2019s":[581],"ATM":[582],"opposed":[584],"nearest":[587],"bank":[588,596,650,724],"branch),":[589],"also":[591,747],"mechanism":[593],"monitor":[595],"account":[597],"balances":[598,646,705,714],"thereby":[600],"build":[601],"institutions.":[605],"natural":[609],"experiment":[610],"debit":[613,661],"were":[615,628],"rolled":[616],"beneficiaries":[619],"Mexican":[622],"conditional":[623],"program,":[626],"who":[627],"already":[629],"receiving":[630,659],"accounts":[635,651],"government":[638],"bank.":[639],"administrative":[641],"transactions":[644],"over":[648,652,691,716],"300,000":[649],"four":[653],"years,":[654],"after":[658,677],"card,":[662],"recipients":[665],"6":[674],"months,":[675],"initial":[679,695],"period,":[680,696],"begin":[682],"saving":[683,762],"marginal":[686],"propensity":[687],"increases":[690],"time.":[692],"During":[693],"however,":[697],"card":[701],"check":[703,712],"frequently;":[706],"times":[710],"decreases":[715],"increases.":[725],"household":[727],"survey":[728],"panel":[729],"data,":[730],"observed":[734],"effect":[735],"represents":[736],"overall":[740],"savings,":[741],"rather":[742],"shifting":[744],"savings;":[745],"consumption":[750],"temptation":[752],"goods":[753],"(alcohol,":[754],"tobacco,":[755],"sugar)":[757],"falls,":[758],"informally":[763],"difficult":[765],"helps":[774],"solve":[775],"self-control":[776],"problems.":[777]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-11-30T00:00:00"}
