Taxation, infrastructure, and firm performance in developing countries

Lisa Chauvet and Marin Ferry

No wp-2016-103, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm-level data from the World Bank Enterprise Surveys (WBES) and tax data from the Government Revenue Dataset (ICTD/UNU-WIDER), our results suggest that tax revenue benefits to firm growth in developing countries, especially in low-income countries and lower-middle income countries. These findings are robust to the inclusion of alternative covariates and specifications, and do not appear to be sample dependent.

Keywords: Business enterprises; Economic growth; Infrastructure (Economics); Corruption; Taxation (search for similar items in EconPapers)
Date: 2016
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Related works:
Journal Article: Taxation, infrastructure, and firm performance in developing countries (2021)
Working Paper: Taxation, infrastructure, and firm performance in developing countries (2021)
Working Paper: Taxation, infrastructure, and firm performance in developing countries (2021)
Working Paper: Taxation, infrastructure, and firm performance in developing countries (2016)
Working Paper: Taxation, infrastructure, and firm performance in developing countries (2016)
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