Size-dependent tax enforcement and compliance : global evidence and aggregate implications / Pierre Bachas, Roberto N. Fattal Jaef, Anders Jensen
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: World Bank E-Library Archive | Policy research working paper ; 8363Publisher: Washington, D.C. : World Bank Group, Development Research Group, Macroeconomics and Growth Team, March 2018Description: 1 Online-Ressource (circa 66 Seiten) : IllustrationenSubject(s): Genre/Form: Additional physical formats: Erscheint auch als: Size-Dependent Tax Enforcement and Compliance: Global Evidence and Aggregate Implications. Druck-Ausgabe Washington, D.C : The World Bank, 2018DOI: DOI: 10.1596/1813-9450-8363Online resources: Summary: This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on 125,000 firms in 140 countries show that tax enforcement and compliance increase with size. Size-dependence is more prevalent in low-income countries, and concentrated at the top of the size distribution. When quantified in a general equilibrium model, removing size dependent enforcement leads to gains in Total Factor Productivity of up to 0.8 percentPPN: PPN: 1022167588Package identifier: Produktsigel: ZDB-1-WBA | ZDB-110-WBONo physical items for this record
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