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  • Effective Tax Rates and Firm Size (Inglés)

    This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative tax data from 13 countries. In all countries, small firms...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS10312 Fecha del documento: 23 de febrero de 2023 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Dom,Roel,Semelet,Camille Marine

  • The Impact of COVID-19 on Formal Firms in Honduras : Evidence from Monthly Tax Returns (Inglés)

    We measure the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020. Firms' revenue...

    Tipo de documento: Resumen Número del informe: 156174 Fecha del documento: 1 de enero de 2021 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Semelet,Camille Marine

  • The Impact of COVID-19 on Formal Firms: Micro Tax Data Simulations across Countries (Inglés)

    How is the COVID-19 pandemic affecting firm profits and tax payments in developing countries? This paper uses administrative corporate tax records from 10 low- and middle-income countries around the...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS9437 Fecha del documento: 14 de octubre de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Semelet,Camille Marine


  • The Impact of COVID-19 on Formal Firms : Evidence from Uganda (Inglés)

    The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement...

    Tipo de documento: Resumen Número del informe: 151982 Fecha del documento: 1 de agosto de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,McNabb,Kyle,Semelet,Camille Marine

  • The Impact of COVID-19 on Formal Firms : Evidence from Ethiopia (Inglés)

    The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement...

    Tipo de documento: Resumen Número del informe: 151978 Fecha del documento: 1 de agosto de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Harris,Tom,Semelet,Camille Marine

  • The Impact of COVID-19 on Formal Firms : Evidence from Montenegro (Inglés)

    The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement...

    Tipo de documento: Resumen Número del informe: 151980 Fecha del documento: 1 de agosto de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Lakicevic,Milan,Schiffbauer,Marc Tobias,Semelet,Camille Marine



  • The Impact of COVID-19 on Formal Firms : Evidence from Albania (Inglés)

    The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement...

    Tipo de documento: Resumen Número del informe: 151975 Fecha del documento: 1 de agosto de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Semelet,Camille Marine,Ungerer,Christoph T F