Tax Administration and Firm Performance is popular PDF and ePub book, written by Ms.Era Dabla-Norris in 2017-04-14, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Tax Administration and Firm Performance can be Read Online from any device for your convenience.
Tax Administration and Firm Performance Book PDF Summary
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.
Detail Book of Tax Administration and Firm Performance PDF
- Author : Ms.Era Dabla-Norris
- Release : 14 April 2017
- Publisher : International Monetary Fund
- ISBN : 9781475595147
- Genre : Business & Economics
- Total Page : 40 pages
- Language : English
- PDF File Size : 20,6 Mb
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