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E-book
Author Dabla-Norris, Era, author.

Title Productivity and tax evasion / by Era Dabla-Norris, Mark Gradstein, Fedor Miryugin, and Florian Misch
Published [Washington, D.C.] : International Monetary Fund, [2019]
©2019

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Description 1 online resource
Series IMF Working Paper ; WP/19/260
IMF working paper ; WP/19/260.
Contents Cover -- Contents -- Abstract -- I. Introduction -- II. Macroeconomic Stylized Facts -- III. Theoretical Framework -- IV. Empirical Strategy -- A. Firm-Level Data -- B. Regional Instrument -- C. International Instrument -- V. Econometric Results -- A. OLS -- B. IV Regressions -- C. Robustness Checks -- VI. Conclusion -- References -- Appendix -- Appendix 1. Macroeconomic Stylized Facts: Details of the Estimation and Robustness Checks -- Appendix 2. Derivations and Model Extension -- Appendix 3. Variable Definitions and Descriptive Statistics -- Appendix 4. Regional and International Instrument Construction -- Appendix 5. First-Stage Regressions -- Tables -- Table 1. OLS Results -- Table 2. IV Results -- Table 3. IV Robustness Checks -- Table Appendix 1. 1. Variable definition -- Table Appendix 1. 2. Baseline specifications -- Table Appendix 1. 3. Robustness checks -- Table Appendix 1. 4. Robustness checks with interaction terms -- Table Appendix 3. 1. Variables, Definitions and Units -- Table Appendix 3. 2. Descriptive Statistics of IV Baseline Sample -- Table Appendix 4. 1. Regional Instruments (Main Sample) -- Table Appendix 4. 2. Commodity Country Pairs (IV Baseline Sample) -- Table Appendix 5. 1. First Stage of Table 2 -- Table Appendix 5. 2. First Stage of Table 3 -- Figure -- Figure 1. OLS and 2-stage LS results
Summary The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's development prospects. In this paper, we investigate whether higher productivity causally leads to lower tax evasion. We first present stylized facts consistent with this view and develop a model that illustrates one potential transmission channel. Second, we test the model predictions at the firm level using the self-reported share of declared income as proxy for tax evasion for a large sample of emerging and developing economies. Our results suggests that productivity improvements by firms can lead to lower tax evasion
Notes Online resource; title from PDF title page (IMF, viewed Sept. 14, 2020)
Subject Industrial productivity.
Tax evasion.
Performance technology.
Labor productivity.
Performance technology
Labor productivity
Industrial productivity
Tax evasion
Form Electronic book
Author Gradstein, Mark, author.
Miryugin, Fedo, author
International Monetary Fund, issuing body.
ISBN 1513522442
9781513522449