Measuring True Sales and Underreporting with Matched Firm-Level Survey and Tax-Office Data

Measuring True Sales and Underreporting with Matched Firm-Level Survey and Tax-Office Data

This paper uses firm-level survey data matched with official tax records to estimate the unobserved true sales of formal firms in Mongolia. Taking into account firm-level incentives to comply with taxes and a production function technology linking...

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Bibliographic Details
Main Authors: Zhou, Fujin, Oostendorp, Remco
Format: Policy Research Working Paper
Language:English
Published: 2012
Subjects:
AGENCY COSTS
BANK CREDIT
BANK LOANS
BANK POLICY
BOND
BOOK VALUES
BUDGET CONSTRAINT
BUSINESS ENVIRONMENT
CAPITAL RETURN
CAPITAL STOCKS
CENTRAL PLANNING
COMPETITIVENESS
CORPORATE INCOME TAX
CORPORATE PROFIT
CORPORATE PROFIT TAX
CORPORATE TAX
COST OF CAPITAL
CREDIT CONSTRAINT
CREDIT CONSTRAINTS
DEVELOPING COUNTRIES
DEVELOPING COUNTRY
DEVELOPMENT ECONOMICS
DEVELOPMENT POLICY
DUMMY VARIABLE
DUMMY VARIABLES
ECONOMETRIC MODELING
ECONOMETRICS
ECONOMIC DEVELOPMENT
ECONOMIC RENTS
ECONOMIC RESEARCH
ECONOMIC THEORY
ECONOMICS
ELASTICITY
EMPLOYMENT
ENTERPRISE DEVELOPMENT
ENTERPRISE PERFORMANCE
EQUATIONS
EQUIPMENT
EQUIPMENTS
EXPENDITURE
FINANCIAL INSTITUTION
FINANCIAL STATEMENTS
FIRM PERFORMANCE
FIRM SIZE
FIRM SIZES
FIRMS
FREE BOND
GDP
GDP PER CAPITA
GIFTS
HOLDING
INCOME GROUPS
INCOMES
INDIVIDUAL FIRMS
INEFFICIENCY
INSTRUMENT
INTERNAL CONTROL
INTERNATIONAL BANK
INTERNATIONAL DEVELOPMENT
INVENTORY
INVESTMENT CLIMATE
JUDICIAL SYSTEMS
LABOR MARKET
LEGAL SYSTEMS
LOAN
MANUFACTURING ENTERPRISES
MARGINAL COST
MARGINAL TAX RATES
MARKET ECONOMY
MAXIMUM LIKELIHOOD ESTIMATION
MICRODATA
MIDDLE INCOME COUNTRIES
OUTPUT
OUTPUTS
OWNERSHIP STRUCTURE
PAYROLL TAX
PAYROLL TAXES
PRODUCTION FUNCTION
PRODUCTIVITY
PRODUCTIVITY GROWTH
PROFIT MAXIMIZATION
PUBLIC POLICY
REGRESSION ANALYSIS
REINVESTMENT
SMALL FIRMS
SOCIAL SECURITY TAX
TAX
TAX ADMINISTRATION
TAX AUDITING
TAX AUDITS
TAX COMPLIANCE
TAX DEDUCTIBLE
TAX ENFORCEMENT
TAX EVASION
TAX RATE
TAX REPORTING
TAX REPORTS
TAXABLE INCOME
TOTAL FACTOR PRODUCTIVITY
TRANSITION ECONOMY
UNDERESTIMATES
VALUE OF OUTPUT
WAGES
WEALTH
Online Access:http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20110406084954
http://hdl.handle.net/10986/3394

Internet

http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20110406084954
http://hdl.handle.net/10986/3394

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