 | Tax Administration and Firm Performance : New Data and Evidence for Emerging Market and Developing Economies Author/Editor: Era Dabla-Norris, Florian Misch, Duncan Cleary, Munawer Khwaja. Release Date:April, 2017 Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of more...
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