This note examines the effective income tax rates of top earners in Honduras, using a novel approach that links personal and corporate income tax data. This comprehensive income measure, achieved through...
This paper investigates gender disparities in residential property ownership and tax compliance in a large Argentine municipality using detailed tax administrative data. While ownership is evenly distributed...
The past decade has witnessed a rapid increase in data leaks from tax havens, spanning from the Luxembourg Leaks to revelations in the Panama and Pandora Papers. While these leaks often prompt political...
This report uses administrative tax data on firm-to-firm trade in Honduras to evaluate the degree of integration between firms receiving export-oriented tax exemptions and the local economy. We present...