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 world to provide plausible estimates. Modeling the lockdown-triggered revenue shock with simple and transparent assumptions, the analysis predicts that less than half of all firms will remain profitable by the end of 2020, about 5-10 percent of the formal...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2020/10/14
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Рабочий документ в рамках исследования вопросов политики
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WPS9437
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1
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1
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2020/10/14
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Disclosed
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The Impact of COVID-19 on Formal Firms: Micro Tax Data Simulations across Countries
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wage subsidy
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