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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
  • Project Description
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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/index.php/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/index.php/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/index.php/catalog/205/download/584
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