Taxation, infrastructure, and firm performance in developing countries
Lisa Chauvet
(1, 2)
,
Marin Ferry
(3, 4)
Lisa Chauvet
- Fonction : Auteur
- PersonId : 1366171
- IdHAL : lisa-chauvet
- ORCID : 0000-0002-1918-4124
Marin Ferry
- Fonction : Auteur
- PersonId : 1298813
- IdHAL : marin-ferry
- ORCID : 0000-0001-8833-6825
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.
Format du dépôt | Notice |
---|---|
Type de dépôt | Article dans une revue |
Résumé |
en
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.
|
Titre |
en
Taxation, infrastructure, and firm performance in developing countries
|
Auteur(s) |
Lisa Chauvet
1, 2
, Marin Ferry
3, 4
1
UP1 -
Université Paris 1 Panthéon-Sorbonne
( 7550 )
- 12 place du Panthéon, 75231 Paris Cedex 05
- France
2
CES -
Centre d'économie de la Sorbonne
( 15080 )
- Maison des Sciences Économiques - 106-112 Boulevard de l'Hôpital - 75647 Paris Cedex 13
- France
3
LEDa -
Laboratoire d'Economie de Dauphine
( 559342 )
- Place du Maréchal de Lattre de Tassigny - 75775 PARIS Cedex 16
- France
4
ERUDITE -
Equipe de Recherche sur l’Utilisation des Données Individuelles en lien avec la Théorie Economique
( 1004415 )
- Université Gustave Eiffel, 5 boulevard Descartes, 77454 Marne-la-Vallée CEDEX 2
UPEC - Faculté de sciences économiques et de gestion
Mail des mèches Rue Poète et Sellier 94010 Créteil Cedex
- France
|
Page/Identifiant |
455–480
|
Date de publication électronique |
2020-03-06
|
Langue du document |
Anglais
|
Nom de la revue |
|
Vulgarisation |
Non
|
Comité de lecture |
Oui
|
Audience |
Internationale
|
Date de publication |
2021-06
|
Volume |
187
|
Domaine(s) |
|
Mots-clés (JEL) |
|
Financement |
|
Mots-clés |
en
Taxation, Firm growth, Infrastructure, Corruption
|
DOI | 10.1007/s11127-020-00788-4 |
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