{
  "title": "Productivity and Tax Evasion",
  "publication": "IMF Working Papers, November 27, 2019",
  "sourceUrl": "https://www.imf.org/en/publications/wp/issues/2019/11/27/productivity-and-tax-evasion-48737",
  "canonical": "https://www.imf.org/en/publications/wp/issues/2019/11/27/productivity-and-tax-evasion-48737",
  "overlayPath": "/en/publications/wp/issues/2019/11/27/productivity-and-tax-evasion-48737/index.md",
  "summary": "The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax system. Tax evasion undermines revenue collection, distorts competition, and undermines a country’s development prospects.",
  "sections": [
    {
      "heading": "Research question and approach",
      "content": "- Investigates whether higher productivity causally leads to lower tax evasion.\n- Presents stylized facts consistent with the productivity→lower evasion view and develops a model illustrating one potential transmission channel.\n- Tests model predictions at the firm level using the self-reported share of declared income as a proxy for tax evasion for a large sample of emerging and developing economies."
    },
    {
      "heading": "Key findings",
      "content": "- Productivity improvements by firms can lead to lower tax evasion.\n- Empirical strategy: firm-level analysis using the self-reported share of declared income as proxy for tax evasion across a large sample of emerging and developing economies.\n- The paper combines theoretical modeling (to illustrate a transmission channel) with empirical testing of model predictions."
    },
    {
      "heading": "Policy implications (implicit from analysis)",
      "content": "- Policies that improve firm productivity may also improve tax compliance and thereby increase revenue yield.\n- Strengthening productivity-enhancing measures could help reduce distortions in competition caused by tax evasion and support development prospects through improved revenue collection.\n\n---\n\n Content in this bundle\n\n- Working Paper\n  - Working Paper (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Working Paper (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2019/11/27/productivity-and-tax-evasion-48737"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/wp/issues/2019/11/27/productivity-and-tax-evasion-48737/index.md)",
    "[Structured JSON version](/en/publications/wp/issues/2019/11/27/productivity-and-tax-evasion-48737/index.json)",
    "[Bundle manifest](/en/publications/wp/issues/2019/11/27/productivity-and-tax-evasion-48737/bundle-manifest.json)",
    "Authors: Era Dabla-Norris, Mark Gradstein, Fedor Miryugin, Florian Misch",
    "Published: November 27, 2019",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781513518619.001",
    "Investigates whether higher productivity causally leads to lower tax evasion.",
    "Presents stylized facts consistent with the productivity→lower evasion view and develops a model illustrating one potential transmission channel.",
    "Tests model predictions at the firm level using the self-reported share of declared income as a proxy for tax evasion for a large sample of emerging and developing economies.",
    "Productivity improvements by firms can lead to lower tax evasion.",
    "Empirical strategy: firm-level analysis using the self-reported share of declared income as proxy for tax evasion across a large sample of emerging and developing economies.",
    "The paper combines theoretical modeling (to illustrate a transmission channel) with empirical testing of model predictions.",
    "Policies that improve firm productivity may also improve tax compliance and thereby increase revenue yield.",
    "Strengthening productivity-enhancing measures could help reduce distortions in competition caused by tax evasion and support development prospects through improved revenue collection.",
    "**Working Paper**"
  ],
  "related": [
    {
      "title": "Working Paper",
      "role": "paper",
      "sourceUrl": "https://www.imf.org/-/media/files/publications/wp/2019/wpiea2019260-print-pdf.pdf",
      "summary": {
        "path": "/-/media/files/publications/wp/2019/wpiea2019260-print-pdf.pdf.md",
        "mime": "text/markdown"
      },
      "binary": {
        "path": "/-/media/files/publications/wp/2019/wpiea2019260-print-pdf.pdf",
        "mime": "application/pdf"
      }
    }
  ],
  "alternates": {
    "markdown": "/en/publications/wp/issues/2019/11/27/productivity-and-tax-evasion-48737/index.md",
    "json": "/en/publications/wp/issues/2019/11/27/productivity-and-tax-evasion-48737/index.json",
    "bundleManifest": "/en/publications/wp/issues/2019/11/27/productivity-and-tax-evasion-48737/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-18T16:11:34.841Z"
}