Publication:
Measuring True Sales and Underreporting with Matched Firm-Level Survey and Tax-Office Data

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dc.contributor.authorZhou, Fujin
dc.contributor.authorOostendorp, Remco
dc.date.accessioned2012-03-19T18:01:42Z
dc.date.available2012-03-19T18:01:42Z
dc.date.issued2011-04-01
dc.description.abstractThis 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 with sales reported to the tax office, the analysis finds that 38.6 percent of firm-level sales are underreported. It also finds evidence that firm-level survey data suffer from significant underreporting. Finally, the paper compares this approach with two alternative approaches to measuring underreporting by firms.en
dc.identifierhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20110406084954
dc.identifier.doi10.1596/1813-9450-5628
dc.identifier.urihttps://hdl.handle.net/10986/3394
dc.languageEnglish
dc.relation.ispartofseriesPolicy Research working paper ; no. WPS 5628
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectAGENCY COSTS
dc.subjectBANK CREDIT
dc.subjectBANK LOANS
dc.subjectBANK POLICY
dc.subjectBOND
dc.subjectBOOK VALUES
dc.subjectBUDGET CONSTRAINT
dc.subjectBUSINESS ENVIRONMENT
dc.subjectCAPITAL RETURN
dc.subjectCAPITAL STOCKS
dc.subjectCENTRAL PLANNING
dc.subjectCOMPETITIVENESS
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE PROFIT
dc.subjectCORPORATE PROFIT TAX
dc.subjectCORPORATE TAX
dc.subjectCOST OF CAPITAL
dc.subjectCREDIT CONSTRAINT
dc.subjectCREDIT CONSTRAINTS
dc.subjectDEVELOPING COUNTRIES
dc.subjectDEVELOPING COUNTRY
dc.subjectDEVELOPMENT ECONOMICS
dc.subjectDEVELOPMENT POLICY
dc.subjectDUMMY VARIABLE
dc.subjectDUMMY VARIABLES
dc.subjectECONOMETRIC MODELING
dc.subjectECONOMETRICS
dc.subjectECONOMIC DEVELOPMENT
dc.subjectECONOMIC RENTS
dc.subjectECONOMIC RESEARCH
dc.subjectECONOMIC THEORY
dc.subjectECONOMICS
dc.subjectELASTICITY
dc.subjectEMPLOYMENT
dc.subjectENTERPRISE DEVELOPMENT
dc.subjectENTERPRISE PERFORMANCE
dc.subjectEQUATIONS
dc.subjectEQUIPMENT
dc.subjectEQUIPMENTS
dc.subjectEXPENDITURE
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL STATEMENTS
dc.subjectFIRM PERFORMANCE
dc.subjectFIRM SIZE
dc.subjectFIRM SIZES
dc.subjectFIRMS
dc.subjectFREE BOND
dc.subjectGDP
dc.subjectGDP PER CAPITA
dc.subjectGIFTS
dc.subjectHOLDING
dc.subjectINCOME GROUPS
dc.subjectINCOMES
dc.subjectINDIVIDUAL FIRMS
dc.subjectINEFFICIENCY
dc.subjectINSTRUMENT
dc.subjectINTERNAL CONTROL
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINVENTORY
dc.subjectINVESTMENT CLIMATE
dc.subjectJUDICIAL SYSTEMS
dc.subjectLABOR MARKET
dc.subjectLEGAL SYSTEMS
dc.subjectLOAN
dc.subjectMANUFACTURING ENTERPRISES
dc.subjectMARGINAL COST
dc.subjectMARGINAL TAX RATES
dc.subjectMARKET ECONOMY
dc.subjectMAXIMUM LIKELIHOOD ESTIMATION
dc.subjectMICRODATA
dc.subjectMIDDLE INCOME COUNTRIES
dc.subjectOUTPUT
dc.subjectOUTPUTS
dc.subjectOWNERSHIP STRUCTURE
dc.subjectPAYROLL TAX
dc.subjectPAYROLL TAXES
dc.subjectPRODUCTION FUNCTION
dc.subjectPRODUCTIVITY
dc.subjectPRODUCTIVITY GROWTH
dc.subjectPROFIT MAXIMIZATION
dc.subjectPUBLIC POLICY
dc.subjectREGRESSION ANALYSIS
dc.subjectREINVESTMENT
dc.subjectSMALL FIRMS
dc.subjectSOCIAL SECURITY TAX
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX AUDITING
dc.subjectTAX AUDITS
dc.subjectTAX COMPLIANCE
dc.subjectTAX DEDUCTIBLE
dc.subjectTAX ENFORCEMENT
dc.subjectTAX EVASION
dc.subjectTAX RATE
dc.subjectTAX REPORTING
dc.subjectTAX REPORTS
dc.subjectTAXABLE INCOME
dc.subjectTOTAL FACTOR PRODUCTIVITY
dc.subjectTRANSITION ECONOMY
dc.subjectUNDERESTIMATES
dc.subjectVALUE OF OUTPUT
dc.subjectWAGES
dc.subjectWEALTH
dc.titleMeasuring True Sales and Underreporting with Matched Firm-Level Survey and Tax-Office Dataen
dspace.entity.typePublication
okr.crossref.titleMeasuring true sales and underreporting with matched firm-level survey and tax-office data
okr.date.disclosure2011-04-01
okr.date.doiregistration2025-04-10T11:29:50.313351Z
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20110406084954
okr.guid642791468152709343
okr.identifier.doi10.1596/1813-9450-5628
okr.identifier.externaldocumentum000158349_20110406084954
okr.identifier.internaldocumentum14016025
okr.identifier.reportWPS5628
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/04/06/000158349_20110406084954/Rendered/PDF/WPS5628.pdfen
okr.region.administrativeThe World Region
okr.region.administrativeThe World Region
okr.unitDevelopment Research Group (DECRG)
okr.volume1 of 1
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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