McKenzie, David Mckenzie; Sakho, Yaye Seynabou - Institute for the Study of Labor (IZA) - 2007
impact of tax registration on business profitability using the distance of a firm from the tax office where registration … provides firms with more information about registration, but is argued to not directly affect profits. We find tax registration … heterogeneous effects of tax formality on profits. Tax registration is found to increase profits for the mid-sized firms in our …