This paper uses firm-level survey data matched with official tax records to estimate the unobserved true sales of formal firms in Mongolia. Taking into account firm-level incentives to comply with taxes and a production function technology linking unobserved true sales with observable firm-level production characteristics, the authors derive a multiple-indicators, multiple-causes model predicting unobserved true sales. Comparing predicted true sales...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2011/04/01
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Рабочий документ в рамках исследования вопросов политики
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WPS5628
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1
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1
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2011/04/01
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Disclosed
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Measuring true sales and underreporting with matched firm-level survey and tax-office data
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tax office