TY - BOOK ID - 78437591 TI - Tax administration and firm performance PY - 2017 SN - 10185941 SN - 1475595182 9781475595185 147559514X 9781475595147 1475595166 PB - [Washington, D.C.] DB - UniCat KW - Economic development. KW - Development, Economic KW - Economic growth KW - Growth, Economic KW - Economic policy KW - Economics KW - Statics and dynamics (Social sciences) KW - Development economics KW - Resource curse KW - Taxation KW - Production and Operations Management KW - Fiscal Policy KW - Fiscal Policies and Behavior of Economic Agents: General KW - Debt KW - Debt Management KW - Sovereign Debt KW - Taxation, Subsidies, and Revenue: General KW - Tax Evasion and Avoidance KW - Human Capital KW - Skills KW - Occupational Choice KW - Labor Productivity KW - Public finance & taxation KW - Macroeconomics KW - Tax administration core functions KW - Compliance costs KW - Tax return filing compliance KW - Labor productivity KW - Tax Administration Diagnostic and Assessment Tool (TADAT) KW - Revenue administration KW - Production KW - Revenue performance assessment KW - Tax administration and procedure KW - Armenia, Republic of UR - https://www.unicat.be/uniCat?func=search&query=sysid:78437591 AB - 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 firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms. ER -