Series: IMF Working Papers
Author(s): Era Dabla-Norris , Mark Gradstein , Fedor Miryugin , and Florian Misch
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 27 November 2019
Keywords: Total factor productivity, National income, Tax revenue, Tax evasion, Labor productivity, Economic Development, Firm Productivity, WP, average productivity, self-employment
The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's...