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Base tributaria y discontinuidades geopolíticas
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This study offers an econometric analysis of differences in tax payment behavior in both the extensive and intensive margin among Peruvian taxpayers on opposite sides of departmental borders within Peru for the period 2001—2018 using confidential information acquired by the author as well as publicly available information provided by SUNAT. The evidence indicates that higher education in a department leads to lower business formalization and worse tax filing behavior by formal taxpayers. Moreover, higher public investments in a department have a negative impact on the extensive margin of taxpaying behavior, and the local populations’ perception of corruption has some negative effect on the extensive margin of taxpaying behavior, although this impact depends on how the margin is measured.