Berkel, Hanna; Tarp, Finn - In: The journal of development studies 58 (2022) 7, pp. 1363-1382
tax formalization, i.e. a firm’s decision to pay taxes. This positive association only holds for firms that were already …Using a unique panel survey of enterprises, we examine the relationship between four categories of formalization and … doubly robust estimators. The only formalization category that appears to be significantly associated with productivity is …