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PRWP

Reproducibility package for VAT Refunds and Firms’ Performance: Evidence from a Withholding Reform in Honduras

2024
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Reference ID
RR_HND_2024_208
DOI
https://doi.org/10.60572/05zp-sw96
Author(s)
David Pineda Pinto, Jose Carlo Bermúdez, Thiago Scot
Collections
World Bank Policy Research Working Papers
Metadata
JSON
Created on
Nov 04, 2024
Last modified
Jan 28, 2025
Page views
1536
Downloads
748
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Other Materials
README for the reproducibility package for VAT refunds and firms’ performance: Evidence from a withholding reform in Honduras
Download [PDF, 340.62 KB]
Download https://reproducibility.worldbank.org//catalog/205/download/582
Reproducibility package (partial data and code) for VAT Refunds and Firms’ Performance: Evidence from a Withholding Reform in Honduras
Download [ZIP, 8.48 MB]
Download https://reproducibility.worldbank.org//catalog/205/download/583
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RR_HND_2024_208
Reproducibility package
Code
ISV_Devoluciones
0a_Globals.do
0b_Prepare_Programs.do
0_ATC_Master.do
1a_Clean_Databases.do
1b_Create_ISV_panelvars.do
1c_Clean_ISRPJ.do
1d_Clean_ISRPN.do
3a_Descriptives_ISV.do
3b_Descriptives_CrossCountry_Refunds.do
4a_PrepareBalancedDefinition.do
4b_PreparePanelReform_treat.do
4c_PrepareTime_Invariant.do
4d_Prepare_Sales_Shares.do
4e_PreparePanelReform_ISR.do
4e_PreparePanelReform_ISV.do
5a_Descriptives_Reform_Figures.do
5b_Descriptives_SERaggregates.do
5c_Descriptives_Reform_Table.do
6a_Analysis_Reform_ISR.do
6a_Analysis_Reform_ISV.do
6b_Robustness_ISR.do
6b_Robustness_ISV.do
6c_Robustness_ISR_Treat.do
6c_Robustness_ISV_Treat.do
6d_Heterogeneity_ISR.do
6d_Heterogeneity_ISV.do
ado
backup.trk
e
egenmore.sthlp
stata.trk
w
winsor2.ado
winsor2.sthlp
_
_gadjl.ado
_gadju.ado
_gaxis.ado
_gbase.ado
_gbom.ado
_gbomd.ado
_gclsst.ado
_gcorr.ado
_gd2.ado
_gdayofyear.ado
_gdecimal.ado
_gdensity.ado
_gdhms.ado
_gegroup.ado
_gelap.ado
_gelap2.ado
_geom.ado
_geomd.ado
_gewma.ado
_gfilter.ado
_gfirst.ado
_gfoy.ado
_ggmean.ado
_ggroup2.ado
_ghmean.ado
_ghmm.ado
_ghmmss.ado
_ghms.ado
_gifirst.ado
_gilast.ado
_gincss.ado
_giso3166.ado
_glastnm.ado
_gminutes.ado
_gmixnorm.ado
_gmlabvpos.ado
_gmsub.ado
_gncyear.ado
_gnmiss.ado
_gnoccur.ado
_gnss.ado
_gntos.ado
_gnvals.ado
_gnwords.ado
_goutside.ado
_grall.ado
_grany.ado
_grcount.ado
_grecord.ado
_grepeat.ado
_gridit.ado
_grndint.ado
_grndsub.ado
_growmedian.ado
_grownvals.ado
_growsvals.ado
_grsum2.ado
_gseconds.ado
_gsemean.ado
_gsieve.ado
_gston.ado
_gsumoth.ado
_gtod.ado
_gtotal0.ado
_gtruncdig.ado
_gvar.ado
_gwordof.ado
_gwpctile.ado
_gwtfreq.ado
_gxtile.ado
Data
rawdata
base_TADAT.xlsx
Bready.xlsx
License.txt
Outputs
Figures
accumulated_balance.pdf
accumulated_balance_0.pdf
box_share_sectors.pdf
capitalint_histogram_pooled.pdf
capitalint_histogram_split.pdf
cdf_share_withheld_fullperiod.pdf
change_retention_all_FULL.pdf
change_share_withheld_all.pdf
change_share_withheld_FULL.pdf
coefplot_reg_determinants2.pdf
composition_purchases.pdf
composition_sales.pdf
density_with.pdf
density_with_usage.pdf
did1_after_tax_profits.pdf
did1_cash_stock.pdf
did1_current_assets.pdf
did1_current_liab.pdf
did1_dummy_unrefunded.pdf
did1_etr.pdf
did1_exem_purchases.pdf
did1_inv_gross2.pdf
did1_inv_net2.pdf
did1_labor_costs.pdf
did1_noncurrent_assets.pdf
did1_noncurrent_liab.pdf
did1_ppe_gross2.pdf
did1_ppe_net2.pdf
did1_pre_tax_profits.pdf
did1_prob_inv_gross.pdf
did1_prob_inv_net.pdf
did1_purchases.pdf
did1_revenue.pdf
did1_tax_purchases.pdf
did1_tax_sales.pdf
did1_tax_total.pdf
did1_unref_balance.pdf
did1_value_added.pdf
did1_withholding.pdf
did1_withholding_cards.pdf
did3_after_tax_profits.pdf
did3_cash_stock.pdf
did3_current_assets.pdf
did3_current_liab.pdf
did3_dummy_unrefunded.pdf
did3_etr.pdf
did3_exem_purchases.pdf
did3_inv_gross2.pdf
did3_inv_net2.pdf
did3_labor_costs.pdf
did3_noncurrent_assets.pdf
did3_noncurrent_liab.pdf
did3_ppe_gross2.pdf
did3_ppe_net2.pdf
did3_pre_tax_profits.pdf
did3_prob_inv_gross.pdf
did3_prob_inv_net.pdf
did3_purchases.pdf
did3_revenue.pdf
did3_tax_purchases.pdf
did3_tax_sales.pdf
did3_tax_total.pdf
did3_unref_balance.pdf
did3_value_added.pdf
did3_withholding.pdf
did3_withholding_cards.pdf
firms_claim_atc.pdf
firms_entry_atc.pdf
het1_after_tax_profits.pdf
het1_cash_stock.pdf
het1_current_assets.pdf
het1_current_liab.pdf
het1_dummy_unrefunded.pdf
het1_etr.pdf
het1_exem_purchases.pdf
het1_inv_gross2.pdf
het1_inv_net2.pdf
het1_labor_costs.pdf
het1_noncurrent_assets.pdf
het1_noncurrent_liab.pdf
het1_ppe_gross2.pdf
het1_ppe_net2.pdf
het1_pre_tax_profits.pdf
het1_prob_inv_gross.pdf
het1_prob_inv_net.pdf
het1_purchases.pdf
het1_revenue.pdf
het1_tax_purchases.pdf
het1_tax_sales.pdf
het1_tax_total.pdf
het1_unref_balance.pdf
het1_value_added.pdf
het1_withholding.pdf
het1_withholding_cards.pdf
histo_share.pdf
histo_sharewith_tc.pdf
histo_share_slides1.pdf
intensity.pdf
liquidity_histogram_pooled.pdf
liquidity_histogram_split.pdf
mean1_after_tax_profits.pdf
mean1_cash_stock.pdf
mean1_current_assets.pdf
mean1_current_liab.pdf
mean1_dummy_unrefunded.pdf
mean1_etr.pdf
mean1_exem_purchases.pdf
mean1_inv_gross2.pdf
mean1_inv_net2.pdf
mean1_labor_costs.pdf
mean1_noncurrent_assets.pdf
mean1_noncurrent_liab.pdf
mean1_ppe_gross2.pdf
mean1_ppe_net2.pdf
mean1_pre_tax_profits.pdf
mean1_prob_inv_gross.pdf
mean1_prob_inv_net.pdf
mean1_purchases.pdf
mean1_revenue.pdf
mean1_tax_purchases.pdf
mean1_tax_sales.pdf
mean1_tax_total.pdf
mean1_unref_balance.pdf
mean1_value_added.pdf
mean1_withholding.pdf
mean1_withholding_cards.pdf
refunds_in_time.pdf
refunds_in_time_without.pdf
refunds_percent_firms_complicated.pdf
refunds_share.pdf
refunds_share_without.pdf
refunds_weeks.pdf
scatter_share_intq.pdf
share_claiming.pdf
var_dcc_usage_control.pdf
var_dcc_usage_treatment.pdf
vat_change.pdf
vat_change_firms_withheld.pdf
vat_change_firms_withheld_normalized.pdf
vat_change_firms_withheld_noscale.pdf
withholding_isv_ser.pdf
withhold_amounts_compare.pdf
Tables
balance_prepost1.tex
first_stage_prepost1.tex
investment_prepost1.tex
investment_robustness3.tex
performance_prepost1.tex
performance_robustness1.tex
performance_robustness3.tex
second_stage_prepost1.tex
summary.tex
table_descriptive_firmyear_fullperiod.tex
table_shares_top.tex
table_stats_panels.tex
vat_robustness1.tex
vat_robustness3.tex
ReadMe_VATRefundsHonduras.pdf
reproducibility_report_RR_HND_2024_208.pdf
Reproducibility verification for the reproducibility package for VAT refunds and firms’ performance: Evidence from a withholding reform in Honduras
Download [PDF, 138.92 KB]
Download https://reproducibility.worldbank.org//catalog/205/download/584
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