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01897cas a2200277 a 4500 |
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|c 5.00 USD
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|z 9781513518619
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Dabla-Norris, Era.
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|a Productivity and Tax Evasion /
|c Era Dabla-Norris, Mark Gradstein, Fedor Miryugin, Florian Misch.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2019.
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| 300 |
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|a 1 online resource (33 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's development prospects. In this paper, we investigate whether higher productivity causally leads to lower tax evasion. We first present stylized facts consistent with this view and develop a model that illustrates one potential transmission channel. Second, we test the model predictions at the firm level using the self-reported share of declared income as proxy for tax evasion for a large sample of emerging and developing economies. Our results suggests that productivity improvements by firms can lead to lower tax evasion.
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|a Mode of access: Internet
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|a Gradstein, Mark.
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|a Miryugin, Fedor.
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|a Misch, Florian.
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|a IMF Working Papers; Working Paper ;
|v No. 2019/260
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2019/260/001.2019.issue-260-en.xml
|z IMF e-Library
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