Tax Administration and Firm Performance : New Data and Evidence for Emerging Market and Developing Economies /

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...

Deskribapen osoa

Xehetasun bibliografikoak
Egile nagusia: Dabla-Norris, Era
Beste egile batzuk: Cleary, Duncan, Khwaja, Munawer, Misch, Florian
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 2017.
Saila:IMF Working Papers; Working Paper ; No. 2017/095
Sarrera elektronikoa:Full text available on IMF