Tax Administration and Firm Performance : New Data and Evidence for Emerging Market and Developing Economies /
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...
| 第一著者: | Dabla-Norris, Era |
|---|---|
| その他の著者: | Cleary, Duncan, Khwaja, Munawer, Misch, Florian |
| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2017.
|
| シリーズ: | IMF Working Papers; Working Paper ;
No. 2017/095 |
| オンライン・アクセス: | Full text available on IMF |
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