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This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm-level data from the World Bank Enterprise Surveys (WBES) and tax data from the Government Revenue Dataset (ICTD/UNU-WIDER), our results suggest that tax revenue benefits to firm...
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"Dear Researchers/Students/Librarians, and Practitioners, We are pleased to offer you the following book titled: "Accounting, Auditing, CSR, and the Taxation in a Changing Environment: A Study on Indonesia" written by prominent authors who are specialized in the area from the Faculty of...
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How do political connections affect firm dynamics, innovation, and creative destruction? To answer this question, we build a firm dynamics model, where we allow firms to invest in innovation and/or political connection to advance their productivity and to overcome certain market frictions. Our...
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