{"id":9139,"date":"2023-11-10T10:26:54","date_gmt":"2023-11-10T15:26:54","guid":{"rendered":"https:\/\/sitios.udla.edu.ec\/econometria\/events\/ghosting-the-tax-authority-fake-firms-and-tax-fraud-2\/"},"modified":"2024-05-23T10:40:01","modified_gmt":"2024-05-23T15:40:01","slug":"ghosting-the-tax-authority-fake-firms-and-tax-fraud-2","status":"publish","type":"ajde_events","link":"https:\/\/sitios.udla.edu.ec\/econometria\/events\/ghosting-the-tax-authority-fake-firms-and-tax-fraud-2\/","title":{"rendered":"Ghosting the Tax Authority: Fake Firms and Tax Fraud"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n\n\n

Paul Carrillo<\/strong>
PhD University of Virginia<\/strong><\/p>\n\n\n\n

Abstract: An important but poorly understood form of firm tax evasion arises from \u201cghost firms\u201d\u2014fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transactionlevel tax data from Ecuador. 5% of firms use ghost invoices annually and, among these firms, ghost transactions comprise 14% of purchases. Ghost transactions are particularly prevalent among large firms and firms with high-income owners, and exhibit suspicious patterns, such as bunching below financial system thresholds. An innovative enforcement intervention targeting ghost clients rather than ghosts themselves led to substantial tax recovery.<\/p>\n\n\n\n\n\t\t\t\t\t\t\tVer Video\t\t\t\t\t<\/a>\n\n\n\n

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