This paper studies tax withholding on business sales, a widely used compliance mechanism which is ignored by public … finance theory. A withholding scheme, whereby the payer in a transaction collects tax from the payee, is introduced in a … standard evasion model with third-party reporting. If the taxpayer can fully reclaim the tax withheld, withholding is …

regulations, tax, and land access are found to be relatively unimportant. The analysis also finds that the effects of the business …

protect their tax base against erosion by individuals and companies that allocate assets to or route income via low tax … low tax jurisdictions and options for distribution keys to reallocate profits to countries where there is "real" economic … preferential regimes in countries with high nominal tax rates …

This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification … same industries in developing countries. Data on 125,000 firms in 140 countries show that tax enforcement and compliance …

shipment times and trade costs. For the world, the average reduction in shipment time will range between 1.2 and 2.5 percent …