Data statement
This study utilizes two types of data, divided into two parts in the reproducibility package. The first part, the Private Part, contains confidential tax data from Uruguay and Costa Rica, focusing on firm-level VAT declarations. This data is accessible only to authorized personnel and is securely stored on a World Bank server. The second part, known as the Public Part, consists of datasets that replicate selected figures from the paper. This includes both included data and publicly available datasets, with specific access instructions provided in the metadata or README file. For any inquiries about the data, one can contact one of the authors, Magaly Sáenz Somarriba at msaenzsomarriba@worldbank.org.