WP 2016-16: Measuring earned income tax gap in Peru: evidence from the National Household Survey
WP 2016-16: Measuring earned income tax gap in Peru: evidence from the National Household Survey
WP 2016-16: Measuring earned income tax gap in Peru: evidence from the National Household Survey
N°
WP 2016-16
Title
Measuring earned income tax gap in Peru: evidence from the National Household Survey
Original title
Evasión tributaria en las rentas del trabajo: evidencia de la Encuesta Nacional de Hogares
Author(s)
Erick Lahura
Language
Spanish
Date
2016/12/01
Abstract
Earned income tax gap is estimated for the period 2009-2015. Potential income is obtained from the income reported in the National Household Survey (ENAHO), and is compared with the actual tax collection reported by the National Superintendence of Customs and Tax Administration (Sunat). The results show a decreasing trend in earned income tax gap. However, robustness analysis suggests the tax gap might be underestimated.