3. Producción
Browse
Search Results
- Some of the metrics are blocked by yourconsent settings
Item type:Publication, Tackling BEPS in the Global South: Evidence from Peru's Tax Reform(Elsevier B.V., 2023-09-01)This study assesses the effect of a transfer pricing reform on tax payments at the firm level. Given the critical role that the consulting firms play in tax avoidance schemes, we include the effect of expenditure on tax advisory. Exploiting the reform's particular features, we use a regression discontinuity design to estimate the causal effect of the tax reform. We find that firms affected by the intervention on average paid more taxes in 2017. Although we do not find effects for 2018, we find no conclusive evidence that spending on tax advisory drove such an effect. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Are We Nearly There Yet? New Technology Adoption and Labor Demand in Peru(Oxford University Press, 2023-08-01)Forecasts about the effects of new technologies on labor demand are generally pessimistic. However, little is known about the current level of technology adoption and its effect on labor demand, particularly in developing countries. This paper exploits a national representative employer survey and administrative data from Peru to offer empirical evidence in this regard. Our results show that the adoption of new technologies by firms is still incipient in the country. However, when adopted, they slightly reduce the demand for workers in the medium term, particularly those in high-skilled and non-routine occupations, with a temporary job contract, and during the COVID-19 pandemic.