Dabla-Norris, Era; Grâdšṭayn, Marq; Miryugin, Fedor; … - 2019
system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's development prospects. In … this paper, we investigate whether higher productivity causally leads to lower tax evasion. We first present stylized facts … predictions at the firm level using the self-reported share of declared income as proxy for tax evasion for a large sample of …