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Themes

Key Themes
Central Banking
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EU Economic Architecture
Inflation
Political Economy
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Women in Economics
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Dina Pomeranz

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Dina Pomeranz

The words "tax fraud" under magnifying glass

VoxEU Column

Ghosting the tax authority: Fake firms and tax fraud in Ecuador

Paul Carrillo
Dave Donaldson
Dina Pomeranz
Monica Singhal

6 Jan 2023

Taxation

VoxEU Talk

Ghost firms and tax fraud

Dave Donaldson
Dina Pomeranz interviewed by
Tim Phillips

Dave Donaldson and Dina Pomeranz talk to Tim Phillips about how the tax authority in Ecuador recouped lost revenues.

9 Sep 2022

Development & Growth
Political Economy
Taxation

Discussion paper

DP17453 Ghosting the Tax Authority: Fake Firms and Tax Fraud

Paul Carrillo
Dave Donaldson
Dina Pomeranz
Monica Singhal

10 Jul 2022

Development Economics
Political Economy
Public Economics

Discussion paper

DP17347 The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile

Sebastian Bustos
Dina Pomeranz
Juan Carlos Suárez Serrato
José Vila-Belda
Gabriel Zucman

31 May 2022

Development Economics
Public Economics
H25
H26
H32

Discussion paper

DP15598 International Trade and Earnings Inequality: A New Factor Content Approach

Rodrigo Adao
Paul Carrillo
Arnaud Costinot
Dave Donaldson
Dina Pomeranz

23 Dec 2020

International Trade and Regional Economics
F10
F11
F12
F14
F16

VoxEU Video

Raising money for the state

Dina Pomeranz

Evidence from Chile shows how the value-added tax (VAT) can facilitate tax enforcement by generating paper trails on transactions between firms.

14 Feb 2020

Trade
Taxation

Discussion paper

DP13688 Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities

Dina Pomeranz
José Vila-Belda

23 Apr 2019

Development Economics
Public Economics

Discussion paper

DP12529 Distortion by Audit: Evidence from Public Procurement

Maria Paula Gerardino
Stephan Litschig
Dina Pomeranz

21 Dec 2017

Development Economics
Public Economics

Discussion paper

DP10603 Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement

Monica Singhal
Dina Pomeranz
Paul Carrillo

17 May 2015

Development Economics
Public Economics
H25
H26
O23
O38

Chapter

Traditional audit design may distort incentives

Maria Paula Gerardino
Stephan Litschig
Dina Pomeranz

14 Jun 2022

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