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Ms. Era Dabla-Norris, Florian Misch, Mr. Duncan Cleary, and Munawer Khwaja

small firms, we consider both small and medium enterprises. In particular, we interact the index of tax administration quality with a dummy indicating whether or not the firm is a small or medium firm (SME) in Column (4). Our original results remain robust in both specifications. Finally, in Column (5), we also include a dummy for large firms (defined as firms with at least 100 employees) and an interaction term of the large dummy with the TAQI implying that the omitted firm category are medium-sized firms. The results suggest that small firms are less productive