Titulo: “The Long-Term Impacts of Colonial Taxation

Autores: Gabriel Natividad

Abstract:

This research uses the geocoded 2008 census of Peruvian firms to study how the colonial mita forced labor system (1573-1812) caused long-run impacts on firm investments. Multidimensional regression discontinuity models show lower levels of fixed assets and inventories and a lower likelihood of having a commercial name for firms within mita boundaries. Demographic features in these impacted regions - more education, lower insurance coverage, and lower personal ID registration - are consistent with a lower preference for physical capital and possibly more tax avoidance. A centuries-long disadvantageous tax burden in mita regions is a likely driver of long-term investment impacts.

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Fecha y hora: 25 de Agosto de 2017 | 13:00 hrs
Lugar: Sala P307 Edificio Placa (Diagonal Paraguay # 257, Santiago, Chile)

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