This study assesses the effect of a transfer pricing reform on tax payments at the firm level. Given the critical role that the consulting firms play in tax avoidance schemes, we include the effect of expenditure on tax advisory. Exploiting the reform’s particular features, we use a regression discontinuity design to estimate the causal effect of the tax reform. We find that firms affected by the intervention on average paid more taxes in 2017. Although we do not find effects for 2018, we find no conclusive evidence that spending on tax advisory drove such an effect.

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解决全球南方的 BEPS：秘鲁税收改革的证据

本研究评估了转让定价改革对企业层面纳税的影响。鉴于咨询公司在避税计划中发挥的关键作用，我们将支出对税务咨询的影响纳入考虑范围。利用改革的特殊性，我们使用断点回归设计来估计税制改革的因果效应。我们发现，受干预影响的企业在 2017 年平均缴纳了更多税款。尽管我们没有发现对 2018 年的影响，但我们没有发现确凿的证据表明税务咨询支出带来了这种影响。