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...
Main Authors: | Bachas, Pierre, Fattal Jaef, Roberto N., Jensen, Anders |
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Format: | Working Paper |
Language: | English |
Published: |
World Bank, Washington, DC
2018
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Subjects: | |
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 |
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