Information Matters in Tax Enforcement

Author:

Lederman Leandra,Dugan Joseph

Publisher

Elsevier BV

Reference53 articles.

1. Figure 3.14. Smaller firms are more likely to see access to finance as a serious constraint

2. showing the declining percentage of illegal (undeclared) employees by increasing firm size and the percentage of illegal (unregistered) firms by increasing firm size);E G See;SOCIAL POLICY, INFORMALITY, AND ECONOMIC GROWTH IN MEXICO 182 figs,2008

3. Size-Dependent Tax Enforcement and Compliance: Global Evidence and Aggregate Implications

4. L]arger Brazilian manufacturing firms declare a greater proportion of their activities to the tax and labor authorities, but that the difference is small: a doubling of firm size is associated with an increase of just 4 percentage points in the fraction of sales reported;Thomas Kenyon;Tax Evasion, Disclosure, and Participation in Financial Markets: Evidence from Brazilian Firms, 36 WORLD DEV,2008

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