| Boxes |
|
2.1 |
What Is the Effective Marginal Tax Rate? |
|
2.2 |
Colombia: Labor Tax Reform and the Shift from Informal to Formal Employment |
|
2.3 |
Mozambique: Differential Tax Treatment across Firms |
| Annexes |
|
2.1 |
Conceptual Framework |
|
2.2 |
Calculation of Resource Allocation Efficiency Using Firm-Level Data |
|
2.3 |
A Simple Example of Distortive Taxes and Resource Misallocation |
|
2.4 |
Estimates of the Effective Marginal Tax Rate |
|
2.5 |
Taxation and Resource Allocation Efficiency within Industries |
|
2.6 |
Firm-Level Productivity, Informality, and the Tax System |
|
2.7 |
Tax Compliance Costs and Firm Productivity |
|
2.8 |
Antiavoidance Legislation and Investment by Multinational Firms |
| Figures |
|
2.1 |
Total Factor Productivity Growth, 1990–2016 |
|
2.2 |
Distribution of Firm-Level Revenue Productivities |
|
2.3 |
Resource Allocation Efficiency |
|
2.4 |
Gains in Total Factor Productivity from Narrowing Dispersion of Firm Revenue
Productivities within Industries
|
|
2.5 |
Estimated Annual Real GDP Growth Effects from Reducing Resource Misallocation |
|
2.6 |
Tax Disparity and Investment in Machinery |
|
2.7 |
Developing Countries: Improvements in Resource Allocation Efficiency from Reducing Tax Disparity to Benchmark |
|
2.8 |
Effective Marginal Tax Rates by Source of Financing |
|
2.9 |
Advanced Economies: Improvements in Resource Allocation Efficiency in
R&D-Intensive Industries from Reducing Debt Bias to Benchmark
|
|
2.10 |
Developing Countries: Productivity of Informal Firms |
|
2.11 |
Developing Countries: Effect of Corporate Income Tax and Tax Administration
Features on the Share of Sales Reported for Tax Purposes by Small Firms
|
|
2.12 |
Developing Countries: Employment by Firm Age |
|
2.13 |
Firm-Level Total Factor Productivity by Size |
|
2.14 |
Tax Administration Quality Index and Labor Productivity of Small and Young Firms |
|
2.15 |
Developing Countries: Firm-Level Total Factor Productivity by Ownership |
|
2.2.1 |
Informal Employment, 2007–16 |
|
2.3.1 |
Distribution of ISPC Taxpayers, 2015 Compared with 2010 |
|
Annex Figure 2.3.1 |
Capital Allocation with Distortive Taxes |
|
Annex Figure 2.3.2 |
Share of Total Capital: Distortive versus Nondistortive Taxes |
|
Annex Figure 2.8.1 |
Countries with Transfer-Pricing Regulations |
|
Annex Figure 2.8.2 |
Estimated Effect of Transfer-Pricing Regulations on Investment,
Taking into Account Intangible Assets
|
| Tables |
|
2.2.1 |
Payroll Taxes |
|
2.3.1 |
Mozambique: Effective Marginal Tax Rate under Different Investment Incentives |
|
Annex Table 2.2.1 |
Number of Observations |
|
Annex Table 2.5.1 |
Developing Countries: Resource Allocation Efficiency and Disparity in
Effective Marginal Tax Rates across Asset Types
|
|
Annex Table 2.5.2 |
Advanced Economies: Resource Allocation Efficiency and Corporate Debt Bias |
|
Annex Table 2.5.3 |
Developing Countries: Resource Allocation Efficiency and Preferential Taxes
for Small Firms
|
|
Annex Table 2.6.1 |
Firm-Level Productivity and Informality |
|
Annex Table 2.6.2 |
Aggregate Total Factor Productivity and Informality |
|
Annex Table 2.6.3 |
Firm-Level Informality, Tax Rates, and Tax Administration |
|
Annex Table 2.6.4 |
Country-Level Informality, Tax Rates, and Tax Administration |
|
Annex Table 2.7.1 |
Developing Countries: Tax Compliance Costs and Labor Productivity |
|
Annex Table 2.8.1 |
Transfer-Pricing Regulations and Multinational Investments |
|
Annex Table 2.8.2 |
Transfer-Pricing Regulations and Investments in the Case of Complex
Multinational Companies
|
