Size-Dependent Tax Enforcement and Compliance : Global Evidence and Aggregate Implications

Size-Dependent Tax Enforcement and Compliance : Global Evidence and Aggregate Implications

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 th...

Full description

Bibliographic Details
Main Authors: Bachas, Pierre, Fattal Jaef, Roberto N., Jensen, Anders
Format: Working Paper
Language:English
Published: World Bank, Washington, DC 2018
Subjects:
TAX ADMINISTRATION
TAX EVASION
COMPLIANCE
TAX ENFORCEMENT
TOTAL FACTOR PRODUCTIVITY
Online Access:http://documents.worldbank.org/curated/en/768971520865898064/Size-dependent-tax-enforcement-and-compliance-global-evidence-and-aggregate-implications
http://hdl.handle.net/10986/29457

Internet

http://documents.worldbank.org/curated/en/768971520865898064/Size-dependent-tax-enforcement-and-compliance-global-evidence-and-aggregate-implications
http://hdl.handle.net/10986/29457

Similar Items