{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DIME","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2024-12-19","version":"1"},"project_desc":{"authoring_entity":[{"name":"Thiago Scot","affiliation":"World Bank","email":"tscot@worldbank.org"},{"name":"Pierre Bachas","affiliation":"World Bank","email":"pbachas@worldbank.org"},{"name":"Santiago Cesteros","affiliation":"World Bank","email":"scesteros@worldbank.org"},{"name":"Tatiana Flores","email":"rfloresibarra@worldbank.org","affiliation":"World Bank"},{"name":"Gabriel Oqueli","affiliation":"World Bank","email":"gabriel.oqueli@unah.hn"},{"name":"Edgardo Espinal ","affiliation":"Servicio de Administracion de Rentas de Honduras (SAR)","email":"eespinal@sar.gob.hn"},{"name":"Wilman Nu\u00f1ez","affiliation":"Servicio de Administracion de Rentas de Honduras (SAR)","email":"wponce@sar.gob.hn"}],"output":[{"type":"World Bank Reports & Flagships","description":"Reports & Flagships","title":"Income Taxation of Top Earners in Honduras: Linking Personal & Corporate Taxes","authors":"Thiago Scot, Pierre Bachas, Santiago Cesteros, Tatiana Flores, Gabriel Oqueli, Edgardo Espinal, and Wilman Nu\u00f1ez"}],"software":[{"name":"Stata","version":"18 MP"}],"scripts":[{"file_name":"RR_HND_2024_240.zip","zip_package":"RR_HND_2024_240.zip","title":"Reproducibility package (partial data and code) for Income Taxation of Top Earners in Honduras: Linking Personal & Corporate Taxes","date":"2024-12","dependencies":"All dependencies are stored in the ado folder. ","notes":"Computational reproducibility verified by the Development Impact (DIME) Analytics team, World Bank."}],"title_statement":{"idno":"RR_HND_2024_240","title":"Reproducibility package for Income Taxation of Top Earners in Honduras: Linking Personal & Corporate Taxes"},"production_date":"2024-12","geographic_units":[{"name":"Honduras","code":"HND","type":"Country"}],"language":[{"name":"English","code":"EN"}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"technology_requirements":"~ 10 minutes","technology_environment":"Paper exhibits were reproduced on a computer with the following specifications:\n\u2013 OS: Windows 10 Enterprise\n\u2013 Processor: Intel(R) Xeon(R) Gold 6226R CPU @ 2.90GHz   2.90 GHz  (2 processors)\n\u2013 Memory available: 32 GB\n\u2013 Software version: Microsoft Excel for Microsoft 365 MSO (Version 2402 Build 16.0.17328.20550) 64-bit ","disclaimer":"The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development\/the World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.","license":[{"name":"Modified BSD3","uri":"https:\/\/opensource.org\/license\/bsd-3-clause\/"}],"contacts":[{"name":"Thiago Scot","affiliation":"World Bank","email":"tscot@worldbank.org"},{"name":"Reproducibility WBG","email":"reproducibility@worldbank.org","affiliation":"World Bank"}],"datasets":[{"name":"Administrative Data from the Honduran Tax Authority","note":"Source: Servicio de Administracion de Rentas de Honduras (SAR). The de-identified administrative raw data provided by Honduras's tax authority, the Servicio de Administraci\u00f3n de Rentas (SAR), includes information on capital gains, gender, and other personal details (e.g., marital status and location). It also contains shareholder information linked to firms in which individuals have participation, corporate income tax (CIT), and distributed dividends at the individual level. The data primarily covers the period from 2003 to 2020.\nCorporate income tax raw data - Located at: data\/Inputs\/RawTaxData\/MostUpdated_Apr23 as 'year'.csv and 21012023_2003_2010.csv; data\/Inputs\/RawTaxData as DJ_ISR.csv and ISR_PJ_v3.dta.\nGender data - Located at: data\/Inputs\/RawTaxData\/Desigualdad_Jan23\/Base_Edad_Genero.csv\nRental income raw data - Located at: data\/Inputs\/RawTaxData\/MostUpdated_Apr23\/Alquileres.csv\nCapital gains raw data - Located at: data\/Inputs\/RawTaxData\/MostUpdated_Apr23\/Ganacias_Capital.csv\nDistributed dividends data - Located at: data\/Inputs\/RawTaxData \/DMR_113_v2.csv\nShareholders information - Located at: data\/Inputs\/AuxData as clean_shareholder_list.dta and clean_shareholder_list_IndividualOnly; data\/Output\/ShareholdersDataISRPJ2021_withShareholderInfo.dta\nTax liability and income - Located at: data\/Output\/AnalysisTaxData\/TaxData_Analysis_\u2018year\u2019.dta for 2013, 2016, 2018, and 2019\n\n","access_type":"Data is confidential and not included in the package. For more information regarding these data, replicators can contact Thiago Scot (tscot@worldbank.org)."},{"name":"World Development Indicators","note":"Source:  World Development Indicators. Data on Inflation and GDP Deflators. \nLocated at: data\/Inputs\/AuxData\/inflation.dta","uri":"https:\/\/databank.worldbank.org\/source\/world-development-indicators\/Series\/FP.CPI.TOTL ; https:\/\/databank.worldbank.org\/metadataglossary\/world-development-indicators\/series\/NY.GDP.DEFL.ZS","access_type":"Published with the package.","license":"Creative Commons Attribution 4.0 (CC-BY 4.0)","license_uri":"https:\/\/datacatalog.worldbank.org\/int\/public-licenses"},{"name":"World Inequality Database","note":"Source: World Inequality Database. Located at: data\/AuxData\/WID_PPP.dta","uri":"https:\/\/wid.world\/news-article\/new-get-wid-world-inequality-data-stata-ssc-package\/","access_type":"Published with the package."}],"data_statement":"Some data is restricted and has not been included in the reproducibility package. For more details, please refer to the README file.","abstract":"This note is an innovative example of using tax records in a developing country to assess the effective income tax rates of top earners, including a comprehensive measure of income by linking personal and corporate income. It builds on an extensive collaboration with the Honduras Tax Authority ( Servicio de Administraci\u00f3n de Rentas, SAR), that allowed for the construction of comprehensive income, by connecting firms to their shareholders and assigning undistributed profits to them.  The results highlight the crucial link between the design of personal and corporate income taxes, since a large share of income attributable to top earners consists of undistributed profits. We document that undistributed corporate profits represent more than 50 percent of total comprehensive income for the top 0.05 percent of earners, whereas distributed capital income represents less than 15 percent. \n","reproduction_instructions":"The data for this package is strictly confidential, which makes obtaining access and running the package challenging. However, the results obtained by the replicators are stored in the 'output' folder and can be compared against the paper to validate reproducibility."},"tags":[{"tag":"DOI"},{"tag":"Open code"},{"tag":"Restricted data"}],"schematype":"script"}