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Productivity and Tax Evasion

Ms.Era Dabla-NorrisMr.Mark GradsteinFedor MiryuginFlorian Misch

出版	International Monetary Fund, 2019-11-27
主題	Business & Economics / Taxation / GeneralBusiness & Economics / Production & Operations Management
ISBN	15135186159781513518619
URL	http://books.google.com.hk/books?id=L8kaEAAAQBAJ&hl=&source=gbs_api
EBook	SAMPLE

註釋

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.