Front Matter

Front Matter Page

Fiscal Affairs Department

Contents

  • ABSTRACT

  • I. INTRODUCTION

  • II. MEASURING THE STRENGTH OF TAX ADMINISTRATION

    • A. Overview

    • B. Composition of the Index

    • C. Measurement, Weighting and Aggregation

  • III. DATA

  • IV. RESULTS

    • A. Empirical Specification

    • B. Baseline

    • C. Robustness

    • D. Extension using RA-FIT Data

  • V. CONCLUSION

  • Tables

  • 1. Index Inter-Item Correlations

  • 2. Spearman Rank Correlation Between Alternative Indices

  • 3. Summary Statistics of Firm-Level Variables

  • 4. Summary Statistics of Country-Level Variables

  • 5. Baseline – Size

  • 6. Baseline – Age

  • 7. Inclusion of Tax Policy Parameters

  • 8. Inclusion of World Bank Governance Indicators

  • 9. Robustness Checks

  • 10. Robustness - Measurement of Tax Administration

  • 11. Robustness - Measurement of Tax Administration (continued)

  • 12. Extension Using RA-FIT Data

  • Figures

  • 1. Tax Compliance Burden as a Proportion of Sales–SMEs Relative to Large Firms

  • 2. Differences in Firm Productivity and the Quality of Tax Administration

  • Box

  • 1. Areas and Components of the Tax Administration Quality Index

  • Appendixes

  • 1. Scoring Methodology for Each Dimension by Area

  • 2. Variables, Definitions and Data Sources

  • References

Tax Administration and Firm Performance: New Data and Evidence for Emerging Market and Developing Economies
Author: Ms. Era Dabla-Norris, Florian Misch, Mr. Duncan Cleary, and Munawer Khwaja