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Firm-level determinants of business tax evasion in emerging economies : the case of Argentina

Pedroni, Florencia Verónica; Briozzo, Anahí; Pesce, … - In: Revista de métodos cuantitativos para la economía y … 34 (2022), pp. 83-117

This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression...

Persistent link: https://www.econbiz.de/10013485826

Reforms, entry and productivity: some evidence from the Indian manufacturing sector

Bhaumik, Sumon Kumar; Gangopadhyay, Shubhashis; … - 2006

be expected to have a positive impact on productivity, thereby making entry (or contestability of markets) desirable …. Traditional research in the context of entry has explored the strategic reactions of incumbent firms when threatened by the … possibility of entry. However, following De Soto (1989), there has been increasing emphasis on regulatory and institutional …

Persistent link: https://www.econbiz.de/10010267353

What doesentrepreneurship data really show?

Ács, Zoltán J.; Desai, Sameeksha; Klapper, Leora - 2008

conditions, after controlling for economic development. A possible explanation is WBGES measures formal entry, whereas GEM …

Persistent link: https://www.econbiz.de/10010271775

Informality: the doorstep of the legal system

Russo, Francesco Flaviano - In: Open Economics 1 (2018) 1, pp. 49-70

. Small, less productive, entrepreneurs, facing high entry costs, start informally, waiting to become more productive before …

Persistent link: https://www.econbiz.de/10012598217

Does the Underground Economy Hold Back Financial Deepening? Evidence from the Italian Credit Market

Gobbi, Giorgio; Zizza, Roberta - Centre for Economic Performance, LSE - 2007

labour on banks' entry decisions in the local credit markets, now defined in terms of provinces. …

Persistent link: https://www.econbiz.de/10005151037

Does the underground economy hold back financial deepening? Evidence from the Italian credit market

Gobbi, Giorgio; Zizza, Roberta - Banca d'Italia - 2007

The paper investigates the relationship between the underground economy and financial deepening. Entrepreneurs can only access external finance by disclosing credible information in formal documentation. This may be impossible for many informal producers, who lack proper accounting records....

Persistent link: https://www.econbiz.de/10005113532

What Does "Entrepreneurship" Data Really Show?

Acs, Zoltan J.; Desai, Sameeksha; Klapper, Leora - Wirtschaftswissenschaftliche Fakultät, … - 2008

conditions, after controlling for economic development. A possible explanation is WBGES measures formal entry, whereas GEM …

Persistent link: https://www.econbiz.de/10005090545

Reforms, Entry and Productivity: Some Evidence from the Indian Manufacturing Sector

Bhaumik, Sumon Kumar; Gangopadhyay, Shubhashis; … - William Davidson Institute, University of Michigan - 2006

Persistent link: https://www.econbiz.de/10005677739

Policy, Economic Federalism & Product Market Entry: The Indian Experience

Bhaumik, Sumon; Gangopadhyay, Shubhasish; Krishnan, Shagun - William Davidson Institute, University of Michigan - 2006

Productivity growth has long been associated with, among others, contestability of markets which, in turn, is dependent on the ease with which potential competitors to the incumbent firms can enter the product market. There is a growing consensus that in emerging markets regulatory and...

Persistent link: https://www.econbiz.de/10005652599

Does the underground economy hold back financial deepening? Evidence from the Italian credit market

Gobbi, Giorgio; Zizza, Roberta - London School of Economics (LSE) - 2007

labour on banks’ entry decisions in the local credit markets, now defined in terms of provinces. …

Persistent link: https://www.econbiz.de/10010744823