Tax Evasion in Africa and Latin America (Record no. 31391)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02638cam a22003494a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 8522 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | The World Bank |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20181114100213.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION | |
| fixed length control field | m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160311s2018 dcu o i00 0 eng |
| 024 8# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1596/1813-9450-8522 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (The World Bank)8522 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kouame, Wilfried A. |
| 245 10 - TITLE STATEMENT | |
| Title | Tax Evasion in Africa and Latin America |
| Medium | [electronic resource] : |
| Remainder of title | The Role of Distortionary Infrastructures and Policies / |
| Statement of responsibility, etc | Kouame, Wilfried A. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Washington, D.C. : |
| Name of publisher, distributor, etc | The World Bank, |
| Date of publication, distribution, etc | 2018. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (48 p.) |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc | This paper examines the impact of the quality of the business environment as well as the monitoring capacity of the tax agency on firms' tax evasion and production decisions. First, the paper uses firm-level data for 30 African and Latin American countries to show that tax evasion and distortions stemming from the business environment are positively and significantly correlated, while sales not reported for tax purposes and institutional quality are negatively and significantly correlated. Second, the paper develops a general equilibrium model where heterogeneous firms make tax evasion decisions based on their assessment of the quality of their business environment as well as the monitoring capacity of the tax agency. The model simulations for each country in the African and Latin American sample show that the model can explain 35 percent of the variation in tax evasion and more than 49 percent of the dispersion in output per worker across the sample countries. Finally, a series of counterfactual experiments shows that, at the current level of deterrence, governments could decrease sales not reported for tax purposes by 21 percent, by reducing distortions stemming from the business environment by half. The paper presents empirical supporting evidence consistent with testable predictions of the model. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Business Environment |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Infrastructure |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Institutional Reform |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Law and Development |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Private Sector Development |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Public Sector Management |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Public Sector Reform |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Tax Evasion |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Goyette, Jonathan. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kouame, Wilfried A. |
| 776 18 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Main entry heading | Print Version: |
| Display text | Kouame, Wilfried A. |
| Title | Tax Evasion in Africa and Latin America: The Role of Distortionary Infrastructures and Policies |
| Place, publisher, and date of publication | Washington, D.C. : The World Bank, 2018. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Policy research working papers. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | World Bank e-Library. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://elibrary.worldbank.org/doi/book/10.1596/1813-9450-8522">http://elibrary.worldbank.org/doi/book/10.1596/1813-9450-8522</a> |
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