Reproducibility package for The Transparency Tax: Discouraging Firm Ownership via Tax Havens

Servicio de Rentas Internas (SRI) Administrative Microdata

Files: A_APS_.csv (2012-2019, firm-level shareholder/ownership annex), F101_.csv (2012-2019, firm-level annual tax-return records), A_MID_.csv (2012-2019, international currency-transfer annex), f102_processed_all.dta (source of the F102 firm-ID list), and crosswalk_ruc_id_update_16082021.dta (RUC taxpayer-registry crosswalk, used to identify excluded government/oil firms). All five are raw administrative microdata files provided directly by Ecuador's tax authority (Servicio de Rentas Internas, SRI), read by 1_replication_build.do, and grouped under one access record in the source README. Access requires a signed confidentiality and security agreement with the SRI; contact the corresponding author, Pierre Bachas (pbachas@worldbank.org), or the SRI directly.

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.

Confidential; SRI confidentiality and security agreement required

Servicio de Rentas Internas (SRI), Ecuador. 2022. "Administrative Microdata" [dataset]. Confidential, restricted access. Accessed April 2022.

Índice de Precios al Consumidor (IPC)

File: cpi_year.dta. Yearly consumer price index for Ecuador. Compiled into Stata format by Alex Bajaña. Accessed April 2022.

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 International License

https://creativecommons.org/licenses/by/4.0/

https://www.ecuadorencifras.gob.ec/indice-de-precios-al-consumidor-ipc/

Instituto Nacional de Estadística y Censos (INEC), Ecuador. 2022. "Índice de Precios al Consumidor (IPC)" [dataset]. https://www.ecuadorencifras.gob.ec/indice-de-precios-al-consumidor-ipc/. Accessed April 2022.

Offshore Leaks Database, Panama Papers Release

File: icij_all.dta. RUC (taxpayer ID) correspondences for ICIJ-flagged entities, officers, and intermediaries with an Ecuadorian presence. Originates from three node files (nodes-entities.csv, nodes-officers.csv, nodes-intermediaries.csv) downloaded from the ICIJ Offshore Leaks Database, Panama Papers release (2016), on 5 March 2022, each merged to nodes-addresses. Observations were restricted to an Ecuadorian presence and matched by name (deterministic exact-name join, then fuzzy join) to Ecuador's public taxpayer registry (ruc_completo_establecimientos.rds, downloaded 27 May 2022 from the SRI's public datasets portal). The matched RUC correspondences were consolidated and handed to SRI personnel, who applied SRI's internal anonymization process and delivered the final icij_all.dta from within the SRI environment. Because it links firm/individual-level RUC identifiers to ICIJ-flagged entities, this derived, SRI-anonymized file is confidential and cannot be redistributed, even though the original ICIJ source data are public. Not included in this reproducibility package.

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.

Confidential (SRI-anonymized derivative); original ICIJ source data are public

https://offshoreleaks.icij.org/pages/database

International Consortium of Investigative Journalists (ICIJ). 2016. "Offshore Leaks Database, Panama Papers Release" [dataset]. https://offshoreleaks.icij.org/pages/database. Accessed 5 March 2022; matched to the SRI taxpayer registry and anonymized by SRI personnel.

Official Tax Haven / Preferential Tax Regime Country Classifications (SRI, Ecuador)

Files: paises_mid_aps.dta, paises_clasificados.csv. Country-level classification files (tax haven, Caribbean, and Latin American groupings) used throughout the SRI build to construct the paraiso_fiscal, caribe, and latinoamerica indicators. Accessed April 2022. Compiled into Stata format by Alex Bajaña.

Data is included in the reproducibility package.

Servicio de Rentas Internas (SRI), Ecuador. 2022. "Resolución NAC-DGERCGC15-00000052 y reformas anuales: Lista de paraísos fiscales y regímenes fiscales preferentes" [dataset]. Compiled into Stata format by Alex Bajaña. Accessed April 2022.

Data on Global Ultimate Owners and Subsidiaries/Direct Ownership

Files: Export_GUO_New_Alt_.xlsx (global ultimate owner exports, spanning 2016-2024) and Export_EC_bvd_*.xlsx (exports of Ecuadorian subsidiaries and their direct ownership/shareholder information). Orbis is a subscription-based global database of corporate financial and ownership information; the authors accessed it through a paid subscription user account (historical-data option not available to that user, so a cross-section of active subsidiaries with at least one direct-ownership record was retrieved instead). Accessed September 2025.

Data access requires purchase or human approval and is not included in the reproducibility package.

Orbis (Bureau van Dijk/Moody's) subscription license

https://www.moodys.com/web/en/us/legal/terms-of-use.html

Orbis, Bureau van Dijk/Moody's. 2025. "Data on Global Ultimate Owners and Subsidiaries/Direct Ownership, Ecuador" [dataset]. Accessed via subscription, September 2025.

Country List

File: flat-ui___data-Fri Sep 12 2025.csv. List of 2-digit ISO country codes used in the Orbis-based analysis. Accessed September 2025.

Data is publicly available and included in the reproducibility package.

Open Data Commons Public Domain Dedication and License (PDDL)

https://opendatacommons.org/licenses/pddl/

https://datahub.io/core/country-list

Open Knowledge Foundation. 2025. "Country List" [dataset]. GitHub repository, datasets/country-list. https://github.com/datasets/country-list. Accessed September 2025.

Official Tax Haven List, 2014 Definition (SRI, Ecuador, for Orbis Pipeline)

File: havens_2014.xls. Country-level list identifying tax havens as defined by the SRI in 2014, used in the Orbis-based analysis pipeline.Accessed September 2025.

Data is included in the reproducibility package.

Servicio de Rentas Internas (SRI), Ecuador. 2022. "Resolución NAC-DGERCGC15-00000052 y reformas anuales: Lista de paraísos fiscales y regímenes fiscales preferentes (2014 definition)" [dataset]. Accessed September 2025.

Statistical Classification of Economic Activities (Eurostat)

File: NACE2_CBF_Table.xlsx. Statistical Classification of Economic Activities in the European Community, Revision 2, published by Eurostat on the EU's data portal; used to classify industry activity in the Orbis-based analysis. Accessed September 2025.

Data is publicly available and included in the reproducibility package.

European Commission reuse notice

https://eur-lex.europa.eu/eli/dec/2011/833/oj

https://data.europa.eu/data/datasets/nace2?locale=en

Statistical Classification of Economic Activities in the European Community, Rev. 2 (NACE Rev. 2) (Version 2). 2025. [dataset]. Publications Office of the European Union. http://data.europa.eu/88u/dataset/nace2. Accessed September 2025.