This paper examines the impact of the quality of the business environment as well as the monitoring capacity of the tax agency on firms' tax evasion and production decisions. First, the paper uses firm-level data for 30 African and Latin American countries to show that tax evasion and...

The size distribution of firms in Uganda is highly skewed to the right both in 1997 and 2005. In this article I examine a potential explanation behind the shape of the size distribution in Uganda and identify, using data from 1997, a distortion from the tax environment that seems to bring...

Quebec’s forests represent 20% of the Canadian forest and 2% of world forests. They play a major role for habitat preservation, supplying goods and services to the population and hence contribute to the economy of this Canadian province. Climate change will have an impact of the forest through...

Women in developing countries invest a larger part of their income in their children’s nutrition, health and education than men (Hoddinott et al., 1995; Strauss et al., 2000; Gammage, 2006; Quisumbing et al., 2006). As a result, financial resources acquired by women bring forth a long-time reduction in...

Reducing extreme poverty and protecting the environment are two of the eight Millennium Development Goals (UN, 2012). Approximately 60% of the ecosystems currently used to produce goods and services are being exploited in an unsustainable manner. The establishment of protected areas is a...

The establishment of protected areas is a widespread practice designed to curb environmental degradation. However, it is often criticized as limiting the expansion of agriculture and natural resources extraction, especially in poor regions. Others maintain that conservation can increase welfare...

Quebec’s forests represent 20% of the Canadian forest and 2% of world forests. They play a major role for habitat preservation, supplying goods and services to the population. Climate change will have an impact on the forest through inter alia increased droughts, forest fires, warmer weather...

Les forêts québécoises représentent 20 % des forêts canadiennes et 2 % des forêts mondiales. Elles remplissent de nombreux rôles essentiels tels que servir d’habitat à de nombreuses espèces, fournir des biens et des services, engendrer des retombées socioéconomiques ainsi...

Microdata information about firms' input choices and effective tax liabilities is used to quantify the extent of resource misallocation and efficiency losses due to large tax distortions and limited access to credit. We develop an equilibrium model of firms' behavior in which the tax and credit...

Significant efficiency gains are available when there is a gap between official and effective enforcement of a tax threshold. Using a unique dataset on Ugandan firms, I show that audits for business-related taxes are effectively based on the number of employees rather than the official tax...