Information frictions and learning dynamics: evidence from tax bunching in Ecuador
研究了厄瓜多尔纳税人在快速正规化经济中如何学习最小化个人所得税，发现随着就业时间增加，纳税人更可能利用扣除项聚集在免税门槛，信息传播受工人和税务代理跨企业流动驱动。
Abstract We examine how taxpayers learn to minimize personal income tax payments in the context of a rapidly formalizing economy with an expanding tax base. Initially, take‐up of possible generous tax deductions is low among taxpayers in Ecuador who start working in the formal sector. With increasing duration of employment, however, taxpayers become more likely to bunch at the tax exemption threshold using deductions. We exploit rich administrative data on the universe of taxpayers in Ecuador and an event study design to provide causal evidence on the learning mechanisms. We find that the spread of information is driven by the mobility of workers and tax preparers across firms.