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Sistema financiero, informalidad y evasión tributaria en el Perú

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  • Lahura, Erick

Abstract

Explora la posibilidad de identificar a los informales que han adquirido al menos un crédito en el sistema financiero peruano y aproxima el monto de evasión tributaria correspondiente.

Suggested Citation

  • Lahura, Erick, 2017. "Sistema financiero, informalidad y evasión tributaria en el Perú," Revista Moneda, Banco Central de Reserva del Perú, issue 169, pages 24-28.
    • Handle: RePEc:rbp:moneda:moneda-169-05
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    References listed on IDEAS

    as
    1. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
    2. Arias, Luis Alberto, 2009. "La tributación directa en América Latina: equidad y desafíos. El caso de Perú," Macroeconomía del Desarrollo 5454, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2016. "Measuring Income Tax Evasion Using Bank Credit: Evidence from Greece," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(2), pages 739-798.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Galarza, Francisco & Requejo, Fernando, 2019. "Reducing Informality Using Two-Sided Incentives: Theory and Experiment," Working Papers 2019-003, Banco Central de Reserva del Perú.

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    More about this item

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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