Munich Personal RePEc Archive

Base tributaria y discontinuidades geopolíticas

Natividad, Gabriel (2019): Base tributaria y discontinuidades geopolíticas.


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The goal of this study is to empirically analyze the extensive and intensive margin of taxation in different geographies of Peru using publicly accessed information provided by the tax administration for the period 2005 to 2018. Because internal geographic zones in Peru differ on a number of dimensions, the study proposes an empirical method that uses similarities between different areas while it exploits the internal geopolitical borders of Peruvian regions to study the impact of socioeconomic variables on tax-related behavior.

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