Productivity and tax evasion /

Productivity and tax evasion /

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Bibliographic Details
Author / Creator:Dabla-Norris, Era, author.
Imprint:[Washington, D.C.] : International Monetary Fund, [2019]
©2019
Description:1 online resource
Language:English
Series:IMF Working Paper ; WP/19/260
IMF working paper ; WP/19/260.
Subject:
Industrial productivity.
Tax evasion.
Performance technology.
Labor productivity.
Industrial productivity.
Tax evasion.
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/13513700
Hidden Bibliographic Details
Other authors / contributors:Gradstein, Mark, author.
Miryugin, Fedo, author.
International Monetary Fund, issuing body.
ISBN:1513522442
9781513522449
Notes:Online resource; title from PDF title page (IMF, viewed Sept. 14, 2020).
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.

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