Tax Administration and Firm Performance PDF
By:Ms.Era Dabla-Norris,Florian Misch,Mr.Duncan Cleary,Munawer Khwaja
Published on 2017-04-14 by International Monetary Fund
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
This Book was ranked at 29 by Google Books for keyword International Economics novel.
Book ID of Tax Administration and Firm Performance's Books is az7LDgAAQBAJ, Book which was written byMs.Era Dabla-Norris,Florian Misch,Mr.Duncan Cleary,Munawer Khwajahave ETAG "Zd6zNJr0Rsc"
Book which was published by International Monetary Fund since 2017-04-14 have ISBNs, ISBN 13 Code is 9781475595161 and ISBN 10 Code is 1475595166
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Book which have "40 Pages" is Printed at BOOK under CategoryBusiness and Economics
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