Plausibly Exogenous [1788] - Tax Compliance (12/25/2024)

LHS Variable
Tax compliance

RHS Variable
Tax rates

Source of Exogenous Variation
Major progressive tax reform in a large Argentine municipality, which created three distinct groups with distinct tax changes and sharp and binding boundaries at fixed levels of administrative valuation

- Ajzenman et al. (2024), “From Flat to Fair? The Effects of a Progressive Tax Reform”