Size-dependent tax enforcement and compliance : global evidence and aggregate implications (English)

This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on 125,000 firms in 140 countries show that tax enforcement and compliance increase with size. Size-dependence is more prevalent in low-income countries, and concentrated...

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Author

Bachas,Pierre Jean;

Fattal Jaef,Roberto N.;

Jensen,Anders;
Document Date
2018/03/12
Document Type
Policy Research Working Paper
Report Number
WPS8363
Volume No
1
Total Volume(s)
1
Country
World,
Region
Other,
Disclosure Date
2018/03/12
Disclosure Status
Disclosed
Doc Name
Size-dependent tax enforcement and compliance : global evidence and aggregate implications
Keywords
tax inspection

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Citation

Bachas,Pierre Jean; Fattal Jaef,Roberto N.; Jensen,Anders.

Size-dependent tax enforcement and compliance : global evidence and aggregate implications (English). Policy Research working paper|no. WPS 8363 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/768971520865898064

Size-dependent tax enforcement and compliance : global evidence and aggregate implications (English)

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