No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
NBER Working Paper No. 19199
---- Acknowledgements ----
I thank Alberto Alesina, Samuel Asher, Lorenzo Casaburi, Raj Chetty, David Cutler, Oeindrila Dube, Martin Feldstein, Brigham Frandsen, Edward Glaeser, Dominik Hangartner, Lakshmi Iyer, Kelsey Jack, Matthew Gentzkow, Louis Kaplow, Felipe Kast, Lawrence Katz, Henrik Kleven, Wojciech Kopczuk, Michael Kremer, Josh Lerner, Jeffrey Liebman, Stephan Litschig, Isaac Mbiti, Stephan Meier, Sendhil Mullainathan, Paul Niehaus, Suresh Naidu, Giacomo Ponzetto, Joel Slemrod, Matthew Weinzierl, Justin Wolfers, Danny Yagan, Tristan Zajonc and participants at various seminars and conferences for helpful comments and discussions. I am exceedingly grateful to the Chilean Tax Authority for outstanding collaboration and funding of the implementation and to the Swiss Study Foundation, the David Rockefeller Center for Latin American Studies, and the Project on Justice Welfare and Economics for research and travel grants that made this project possible. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.