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- handle: 10670/1.9a90gn
- halshs: halshs-03231532
- doi: 10.1007/s11127-020-00788-4
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info:eu-repo/semantics/altIdentifier/doi/10.1007/s11127-020-00788-4
Mots-clés
Taxation Firm growth Infrastructure Corruption Taxation O - Economic Development, Innovation, Technological Change, and Growth/O.O2 - Development Planning and Policy/O.O2.O23 - Fiscal and Monetary Policy in Development D - Microeconomics/D.D2 - Production and Organizations/D.D2.D22 - Firm Behavior: Empirical Analysis D - Microeconomics/D.D2 - Production and Organizations/D.D2.D24 - Production • Cost • Capital • Capital, Total Factor, and Multifactor Productivity • Capacity O - Economic Development, Innovation, Technological Change, and Growth/O.O4 - Economic Growth and Aggregate Productivity/O.O4.O43 - Institutions and GrowthSujets proches
Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy TaxesCiter ce document
Lisa Chauvet et al., « Taxation, infrastructure, and firm performance in developing countries », HAL-SHS : économie et finance, ID : 10.1007/s11127-020-00788-4
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Résumé
This paper investigates the relationship between taxation and firm performance in developing countries. Combining firm-level data from the World Bank Enterprise Surveys and tax data from the Government Revenue Dataset, our results suggest that taxation benefits firm growth in developing countries, especially in lower-income countries. This positive contribution of domestic revenue to firm performance seems to channel through the financing of the public infrastructure vital to firms operating in these countries. We also provide evidence that this positive effect disappears when corruption is too pervasive, and when the source of tax revenue reduces government accountability.