Description: Quality of Tax Administration : How Relevant Is Country Size?

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Quality of Tax Administration : How Relevant Is Country Size?

Repeated attempts at uncovering the relevance of country size for various economic factors have produced discouraging results. The present paper sheds new light on the relevance of country size using micro or firm-level data on firms' experien...

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Bibliographic Details
Main Author:	Amin, Mohammad
Language:	English
Published:	2012
Subjects:	ADMINISTRATIVE COSTS BANK LENDING BANK SUPERVISION BUSINESS CLIMATE BUSINESS ENVIRONMENT BUSINESSES COMMUNICATION INFRASTRUCTURE CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATE CREDIT INFORMATION CREDITOR CREDITOR RIGHTS DEDUCTIONS DUMMY VARIABLE DUMMY VARIABLES ECONOMIC DEVELOPMENT ENTERPRISE PERFORMANCE ENTERPRISE SURVEYS EQUIPMENT FINANCIAL INSTITUTIONS FINANCIAL SECTOR FIRM GROWTH FIRM PERFORMANCE FIXED EFFECTS INCOME INCOME LEVEL INCOME LEVELS INFLATION INFORMATION SHARING INFORMATION TECHNOLOGY INSPECTIONS INSTRUMENT INSURANCE INTERNATIONAL BANK INTERNATIONAL ECONOMIES INTERNATIONAL MARKETS INTERNATIONAL TRADE JUDICIAL SYSTEM LEGAL CONSTRAINTS LICENSES MANUFACTURING MATERIAL MICRO DATA MISSING VALUES OPEN ACCESS OPEN ECONOMIES OPPORTUNITY COST OUTPUT OWNERSHIP STRUCTURE PAYROLL TAXES PERFORMANCE MEASURES PRODUCTIVITY PROPERTY TAXES PUBLIC GOODS RESULTS RETURNS SALES TAX SEARCH SMALL COUNTRIES TAX TAX ACCOUNTING TAX ADMINISTRATION TAX AUTHORITIES TAX RATE TAX RATES TAX RETURN TAX RULES TAX SYSTEM TAX SYSTEMS TURNOVER TURNOVER TAXES USES VALUE ADDED TAX WEB WORLD DEVELOPMENT INDICATORS
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_20111205102132 http://hdl.handle.net/10986/3662

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Summary:	Repeated attempts at uncovering the relevance of country size for various economic factors have produced discouraging results. The present paper sheds new light on the relevance of country size using micro or firm-level data on firms' experience with the quality of tax administration, an important but neglected element of the business climate. The analysis finds that the quality of tax administration is significantly better for small compared with large countries. The instrumental variables regression method confirms that this finding is robust to various endogeneity concerns. The paper also finds some evidence that the country size and tax administration relationship is non-linear, and much stronger for small than large countries. Implications of these findings for the broader literature on country size are discussed.