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This dissertation aims to analyze various aspects of public finance in developing countries, focusing on tax implications and economic behavior.

May 8, 2026Open Access

Essays on public finance in developing countries

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This dissertation aims to analyze various aspects of public finance in developing countries, focusing on tax implications and economic behavior.
Examines the impact of offshore financial secrecy changes in Colombia following the Panama Papers leak.
Analyzes VAT reform effects on Chilean firms' outsourcing and employment decisions using a unique dataset.
Develops a model of property tax compliance in Colombian municipalities to study the relationship between inequality and tax collection.
Firms utilizing offshore vehicles in Colombia increased retained earnings, leading to higher corporate income tax revenues.
VAT reform in Chile partially passed through to prices, causing firms to reduce purchases of professional services without impacting growth or efficiency.
Property tax compliance is influenced by public spending benefits and enforcement expectations, with results validated by historical administrative data.

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Three essays explore taxation impacts on firms, wealth, and inequality in developing nations, suggesting policy implications.

Diana Carolina Ricciulli Marin (2026) studied this question.

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