Holdings: 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
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

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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

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

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