Informality among Formal Firms : Firm-level, Cross-country Evidence on tax Compliance and Access to Credit

The authors use firm-level, cross-county data from Investment Climate surveys in 49 developing countries to investigate an important channel through which informality can affect productivity: access to credit and external finance. Informality is me...

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Bibliographic Details
Main Authors:	Gatti, Roberta, Honorati, Maddalena
Format:	Policy Research Working Paper
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ABSENCE OF CORRUPTION ACCESS TO CREDIT ACCESS TO EXTERNAL FINANCE ACCESS TO FINANCE ACCESS TO FINANCING ACCESS TO FORMAL CREDIT ACCOUNTING ASSET VALUE BALANCE SHEETS BANK COMPETITION BANK FINANCING BANK POLICY BANKS BIASES BOOK VALUE BRIBE BRIBES BUSINESS ASSOCIATIONS CALCULATION CAPITAL MARKETS CASH FLOW CHECKS CLAIM COLLATERAL COLLEGE EDUCATION CORPORATE TAX RATE CORRUPTION CREDIT % NEEDS CREDIT ACCESS CREDIT AVAILABILITY CREDIT BUREAU CREDIT CARDS CREDIT COEFFICIENTS CREDIT CONSTRAINTS CREDIT INFORMATION CREDIT LINE CREDIT MARKET CREDIT REGISTRY CREDIT WORTHINESS DEMAND FOR CREDIT DEPENDENT DEPOSIT DEPOSIT MONEY BANKS DEVELOPING COUNTRIES EARNINGS ECONOMIC DEVELOPMENT ECONOMIC GROWTH EMERGING ECONOMIES EMERGING MARKETS EQUIPMENT EQUITY ISSUANCE EXCLUSION EXPORTER EXTERNAL FINANCE EXTERNAL FINANCING EXTRA CASH FAMILY LOANS FINANCIAL CORPORATION FINANCIAL DEVELOPMENT FINANCIAL INSTITUTIONS FINANCIAL MARKET FINANCIAL MARKET DEVELOPMENT FINANCIAL MARKETS FINANCING NEEDS FINANCING OBSTACLES FIRM PERFORMANCE FIRM SALES FIXED ASSETS FOREIGN BANK FOREIGN BANKS FOREIGN OWNERSHIP GOVERNMENT REVENUES INCOME INFORMAL CREDIT INFORMAL ECONOMY INFORMAL FINANCE INFORMAL WORKERS INSTITUTIONAL DEVELOPMENT INSTRUMENT INTERNATIONAL BANK INVESTMENT CLIMATE LABOR FORCE LABOR MARKET LARGE ENTERPRISES LARGE FIRMS LEGAL RIGHTS LIMITED ACCESS LINE OF CREDIT LOAN LOAN SIZES LOCAL BANK LOCAL BANKS LOW INCOME MACROECONOMICS MARKET DEVELOPMENT MARKET SEGMENTATION MEDIUM ENTERPRISES MICRO BUSINESS MIDDLE EAST MONEY LENDERS NET PROFITS NORTH AFRICA OBSTACLES TO FINANCE OVERDRAFT OVERDRAFT FACILITY OWNERSHIP STRUCTURE POLITICAL ECONOMY PRIVATE CREDIT PRIVATE CREDIT BUREAU PROBABILITY PRODUCTIVITY PROPERTY RIGHTS PUBLIC CREDIT PUBLIC ECONOMICS PUBLIC FINANCES PUBLIC POLICY RETURN SALES SALES GROWTH SECONDARY EDUCATION SECONDARY SCHOOL SELF-EMPLOYMENT SHADOW ECONOMIES SHADOW ECONOMY SHARE OF PROFITS SHAREHOLDER SMALL BUSINESS SMALLER FIRMS SOCIAL SECURITIES SOCIAL SECURITY SOCIAL SECURITY CONTRIBUTIONS SOURCE OF INFORMATION START-UP SUB-SAHARAN AFRICA TAX TAX ADMINISTRATION TAX BURDEN TAX CODES TAX COMPLIANCE TAX RATE TAX RATES TAXATION TRADE CREDIT TRADE FINANCING TRANSACTION TRANSACTION COSTS TRANSPARENCY TRANSPORT TURNOVER VALUE OF ASSETS WORK FORCE WORKING CAPITAL
Online Access:	http://documents.worldbank.org/curated/en/2008/01/8935642/informality-among-formal-firms-firm-level-cross-country-evidence-tax-compliance-access-credit http://hdl.handle.net/10986/6444

Internet

http://documents.worldbank.org/curated/en/2008/01/8935642/informality-among-formal-firms-firm-level-cross-country-evidence-tax-compliance-access-credit
http://hdl.handle.net/10986/6444

Informality among Formal Firms : Firm-level, Cross-country Evidence on tax Compliance and Access to Credit

Internet

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