scholarly journals Who suffers and how much from corruption? Evidence from firm-level data

2021 ◽  
Author(s):  
Andrzej Cieślik ◽  
Łukasz Goczek
Keyword(s):  
Logit Model ◽  
Firm Level ◽  
Empirical Results ◽  
Doing Business ◽  
Level Data ◽  
Firm Level Data ◽  
Administrative Procedures ◽  
Determinants Of Corruption ◽  
Tax Payments ◽  
Fractional Logit Model

AbstractIn this article, we study firm-level determinants of corruption using a sample of 164,000 companies from 144 countries for the 2005–2020 period. We analyze two variables related to corruption: the perception of corruption as an obstacle to doing business using an ordinal logit model and actual bribe tax payments using a fractional logit model. Controlling for other factors, both sets of our empirical results show that the extent of corruption is related to the time spent dealing with regulations and inspections. We argue that firms which spend more time dealing with administrative procedures have a greater perception of corruption and are forced to make significantly higher bribe payments. Therefore, in a successful fight against corruption, it is essential to simplify administrative procedures by reducing their number and eliminating direct contacts between firms and officials.

scholarly journals Pengaruh Penerapan Tarif Tunggal Pajak Penghasilan Badan terhadap Indikasi Penggelapan Pajak

2019 ◽  
Vol 19 (1) ◽  
pp. 96-117
Author(s):  
Bramastia Candra Putra ◽  
Riatu Mariatul Qibthiyyah
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Firm Level ◽  
Tax Rate ◽  
Empirical Results ◽  
Level Data ◽  
Sample Data ◽  
Firm Level Data ◽  
Tax Audit

This paper investigates the dierence eects of progressive rate and single rate implementation on corporate income tax to tax evasion indication. Using firm level data of tax audit results as a measure of tax evasion indication for six years observations. The empirical results from the sample data show that the implementation of single rate on corporate income tax reduces the tax evasion indication. In addition, the results show that the higher the marginal income tax rate, the higher the tax evasion indication. ======================== Paper ini menginvestigasi perbedaan pengaruh penerapan tarif pajak progresif dan tarif pajak tunggal pada Pajak Penghasilan (PPh) Badan terhadap indikasi penggelapan pajak. Paper ini menggunakan data hasil pemeriksaan pajak pada level perusahaan sebagai ukuran indikasi penggelapan pajak selama enam tahun observasi. Hasil studi empiris pada sampel data menunjukkan bahwa penerapan tarif pajak tunggal pada PPh Badan mengurangi tingkat indikasi penggelapan pajak. Selain itu, semakin tinggi tarif pajak penghasilan cenderung menstimulasi peningkatan indikasi penggelapan pajak.

Ageing and Employability. Evidence from Belgian Firm-Level Data

2012 ◽  
Author(s):  
Mariann Rigo ◽  
Vincent Vandenberghe ◽  
Fábio Waltenberg
Keyword(s):  
Firm Level ◽  
Level Data ◽  
Firm Level Data

scholarly journals Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France

2019 ◽  
Vol 11 (1) ◽  
pp. 38-63 ◽  
Author(s):  
Youssef Benzarti ◽  
Dorian Carloni
Keyword(s):  
Value Added ◽  
Consumption Tax ◽  
Difference In Differences ◽  
Firm Level ◽  
Employment Effects ◽  
Level Data ◽  
Price Effects ◽  
Firm Level Data ◽  
Material Goods ◽  
Firm Owners

This paper evaluates the incidence of a large cut in value-added taxes (VATs) for French sit-down restaurants in 2009. In contrast to previous studies, which only focus on the price effects of VAT reforms, we estimate the effects of the VAT cut on four groups: workers, firm owners, consumers, and suppliers of material goods. Using a difference-in-differences strategy on firm-level data, we find that: firm owners pocketed more than 55 percent of the VAT cut; consumers, sellers of material goods, and employees shared the remaining windfall with consumers benefiting the least; and the employment effects were limited. (JEL H22, H25, L83)

Multinational Banks and IMF Conditionality

2021 ◽  
Author(s):  
Trung A Dang ◽  
Randall W Stone
Keyword(s):  
Political Economy ◽  
Investment Decisions ◽  
Location Decisions ◽  
Preferential Treatment ◽  
Firm Level ◽  
Financial Firms ◽  
Level Data ◽  
Firm Level Data ◽  
Imf Programs ◽  
Investment Location

Abstract We find firm-level evidence that US banks receive preferential treatment in countries under IMF conditionality. We rely on investment location decisions to infer firms’ expectations about future profits and find that US firms are approximately 53 percent more likely to acquire financial firms in countries under financial conditionality. IMF programs without financial conditionality and FDI in other sectors serve as placebo tests. Financial conditionality has weak effects on investment decisions by non-US firms, which implies a political-economy interpretation. Firm-level data indicate that the distinctive behavior of US firms is not due to advantages of scale or to a US-firm fixed effect, but to US influence in the IMF. Firms from other major IMF shareholders benefit as well, but the effects are much weaker. The effects are concentrated in the politically relevant firms that have local affiliates, which is consistent with the interpretation that firms lobby for preferential treatment.

scholarly journals Measuring trade in value added with firm-level data

2021 ◽  
Vol 129 ◽  
pp. 103434
Author(s):  
Rudolfs Bems ◽  
Ayumu Ken Kikkawa
Keyword(s):  
Value Added ◽  
Firm Level ◽  
Level Data ◽  
Firm Level Data ◽  
Trade In Value Added

Bribery, export decisions, and institutional constraints: Evidence from cross-country firm-level data

2021 ◽  
Vol 69 ◽  
pp. 585-612
Author(s):  
Le Thanh Ha ◽  
To Trung Thanh ◽  
Doan Ngoc Thang ◽  
Pham Thi Hoang Anh
Keyword(s):  
Institutional Constraints ◽  
Firm Level ◽  
Export Decisions ◽  
Level Data ◽  
Firm Level Data ◽  
Cross Country
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