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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...

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Bibliographic Details
Main Authors: Bachas, Pierre, Fattal Jaef, Roberto N., Jensen, Anders
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

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