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  • 1
    Online Resource
    Online Resource
    Size-dependent tax enforcement and compliance : global evidence and aggregate implications (2018)
    Washington, D.C. : World Bank Group, Development Research Group, Macroeconomics and Growth Team
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 66 Seiten) , Illustrationen
    Series Statement: Policy research working paper 8363
    Series Statement: World Bank E-Library Archive
    Series Statement: Policy research working paper
    Parallel Title: Erscheint auch als Bachas, Pierre Size-Dependent Tax Enforcement and Compliance: Global Evidence and Aggregate Implications
    Keywords: Finanzverwaltung ; Steuermoral ; Steuerfahndung ; Rechtsdurchsetzung ; Produktivitätsentwicklung ; Welt ; Graue Literatur
    Abstract: 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 at the top of the size distribution. When quantified in a general equilibrium model, removing size dependent enforcement leads to gains in Total Factor Productivity of up to 0.8 percent
    DOI: 10.1596/1813-9450-8363
    URL: Volltext  (Deutschlandweit zugänglich)
    URL: Deutschlandweit zugänglich
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Informality, consumption taxes and redistribution (2020)
    [Washington, DC, USA] : World Bank Group, Development Economics, Development Research Group
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 93 Seiten) , Illustrationen
    Series Statement: Policy research working paper 9267
    Series Statement: World Bank E-Library Archive
    Series Statement: Policy research working paper
    Parallel Title: Erscheint auch als Bachas, Pierre Informality, Consumption Taxes and Redistribution
    Keywords: Graue Literatur
    Abstract: Can consumption taxes reduce inequality in developing countries? This paper combines household expenditure data from 31 countries with theory to shed new light on the redistributive potential and optimal design of consumption taxes. It uses the place of purchase of each expenditure to proxy for informal (untaxed) consumption which enables characterizing the informality Engel curve. The analysis finds that the budget share spent in the informal sector steeply declines with income, in all countries. The informal sector thus makes consumption taxes progressive: households in the richest quintile face an effective tax rate that is twice that of the poorest quintile. The paper extends the standard optimal commodity tax model to allow for informal consumption and calibrates it to the data to study the effects of different tax policies on inequality. Contrary to consensus, the findings show that consumption taxes are redistributive, lowering inequality by as much as personal income taxes. These effects are primarily driven by the shape of the informality Engel curve. Taking informality into account, commonly used redistributive policies, such as reduced tax rates on necessities, have a limited impact on inequality. In particular, subsidizing food cannot be justified on equity or efficiency grounds in several poor countries
    DOI: 10.1596/1813-9450-9267
    URL: lizenzpflichtig
    URL: Deutschlandweit zugänglich
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  • 3
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    Online Resource
    The impact of COVID-19 on formal firms : micro tax data simulations across countries (2020)
    [Washington, DC, USA] : World Bank Group, Development Economics, Development Research Group
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 26 Seiten) , Illustrationen
    Series Statement: Policy research working paper 9437
    Series Statement: World Bank E-Library Archive
    Series Statement: Policy research working paper
    Parallel Title: Erscheint auch als Bachas, Pierre The Impact of COVID-19 on Formal Firms: Micro Tax Data Simulations across Countries
    Keywords: Graue Literatur
    Abstract: How is the COVID-19 pandemic affecting firm profits and tax payments in developing countries? This paper uses administrative corporate tax records from 10 low- and middle-income countries around the world to provide plausible estimates. Modeling the lockdown-triggered revenue shock with simple and transparent assumptions, the analysis predicts that less than half of all firms will remain profitable by the end of 2020, about 5-10 percent of the formal aggregate annual payroll will be lost, and firm exit rates will double. As a result, it is expected that tax revenue remitted by the corporate sector will fall by at least 1.5 percent of baseline gross domestic product. Differences in sectoral composition and firms' cost structures generate heterogeneity in the results across countries: wage subsidies are less effective in low-income countries and government revenue losses are smaller
    DOI: 10.1596/1813-9450-9437
    URL: lizenzpflichtig
    URL: Deutschlandweit zugänglich
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  • 4
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    Online Resource
    Effective Tax Rates and Firm Size (2023)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource (47 pages)
    Parallel Title: Erscheint auch als Bachas, Pierre Effective Tax Rates and Firm Size
    Keywords: Digital Technology Adoption ; Economic Growth ; ICT Data and Statistics ; Information and Communication Technologies ; Internet ; Labor Market ; Productivity ; Welfare
    Abstract: This paper provides a compressive synthesis of the most recent and widely cited literature on the effects of Information and Communication Technologies (ICTs) adoption at the country, firm, and individual levels. The study surveys and analyzes the available literature on the topics of economic growth and transformation, and highlights the main conclusions drawn by scholars, areas of ongoing debate, and remaining research questions that need to be addressed in future work. The adoption of ICTs has been found to contribute to higher GDP growth in many countries, although the exact mechanism of its impact on macroeconomic growth is still uncertain. At the firm level, digital technology has been shown to increase productivity, but it also intensifies competition and may result in job losses in certain industries or occupations. In terms of labor conditions, ICTs can provide more flexible work arrangements which could improve workers' welfare, but it can also lead to job insecurity and wage stagnation. At the individual level, digital technology can provide access to more knowledge and services, thereby improving welfare in areas such as health and education. In conclusion, ICTs adoption can have both positive and negative effects, depending on how it is understood by researchers, impacted by the private sector and regulated by governments. Policymakers in developing countries should consider these factors when designing policies to promote digital technology adoption. The effects of ICTs adoption at the macroeconomic, firm, and individual levels should be thoroughly evaluated to ensure that the benefits outweigh the potential negative consequences
    DOI: 10.1596/1813-9450-10312
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 5
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    Online Resource
    Not(ch) your average tax system : corporate taxation under weak enforcement (2018)
    Washington, D.C. : World Bank Group, Development Economics, Development Research Group
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 59 Seiten) , Illustrationen
    Series Statement: Policy research working paper 8524
    Series Statement: World Bank E-Library Archive
    Series Statement: Policy research working paper
    Parallel Title: Erscheint auch als Bachas, Pierre Not(ch) Your Average Tax System: Corporate Taxation under Weak Enforcement
    Keywords: Graue Literatur
    Abstract: How should developing countries tax corporate income? This paper studies this question in Costa Rica, where firms face discontinuously higher average tax rates on profits when their revenue marginally increases. The paper combines a discontinuity and a bunching design to estimate the profit elasticity and separate it into revenue and cost elasticities. Faced with higher tax rates, firms slightly reduce revenue but considerably increase costs, generating a large elasticity of profits. In this context, the revenue maximizing rate for profit taxation is below 25 percent and broadening the tax base while lowering the rate can increase revenue for these firms by 80 percent
    DOI: 10.1596/1813-9450-8524
    URL: Volltext  (Deutschlandweit zugänglich)
    URL: Deutschlandweit zugänglich
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  • 6
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    Online Resource
    Globalization and Factor Income Taxation (2022)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource (111 pages)
    Parallel Title: Erscheint auch als Bachas, Pierre Jean Globalization and Factor Income Taxation
    Keywords: 1965-2019 ; Globalisierung ; Handelsliberalisierung ; Wirkungsanalyse ; Steuertarif ; Einkommensteuer ; Lohnsteuer ; Kapitalertragsteuer ; Unternehmensbesteuerung ; Ereignisstudie ; Panel ; Welt ; Entwicklungsländer ; Capital Taxation ; Development Research Group ; Economic Adjustment and Lending ; Employment and Unemployment ; International Economics and Trade ; International Trade and Trade Rules ; Macroeconomics and Economic Growth ; Net Domestic Product ; Public Sector Development ; Reduction In Corporate Tax Rates ; Tax Rate On Labor ; Types of Tax Revenues ; World Trade Organization
    Abstract: How has globalization affected the relative taxation of labor and capital, and why To address this question, this paper builds and analyzes a new database of effective macroeconomic tax rates covering 150 countries since 1965, constructed by combining national accounts data with government revenue statistics. Four main findings are obtained. (1) The effective tax rates on labor and capital have converged globally since the 1960s, due to a 10 percentage-point increase in labor taxation and a 5 percentage-point decline in capital taxation. (2) The decline in capital taxation is concentrated in high-income countries. By contrast, capital taxation has increased in developing countries since the 1990s, albeit from a low base. (3) Consistently across a variety of research designs, the findings show that the rise in capital taxation in developing countries can be explained by a tax capacity effect of international trade: trade openness leads to a concentration of economic activity in formal corporate structures, where capital taxes are easier to impose. (4) At the same time, international economic integration reduces statutory tax rates, due to increased tax competition. In high-income countries, this negative tax competition effect of trade has dominated, while in developing countries, the positive tax-capacity effect of international trade appears to have prevailed
    DOI: 10.1596/1813-9450-9973
    URL: Deutschlandweit zugänglich
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