Tax Administration and Firm Performance

New Data and Evidence for Emerging Market and Developing Economies

Tax Administration and Firm Performance
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration... READ MORE...

Publication date: April 2017
ISBN 9781475595147
$18.00

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