bilateral distance, tariffs, and the quality of their exports. Under the assumption that trade costs are both ad valorem and per … smaller in magnitude for higher quality exports. We find strong support for the predictions of the model using a unique data … set of Argentinean firm-level wine exports combined with experts wine ratings as a measure of quality …

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 … of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and …