MARC details
| 000 -LEADER |
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| fixed length control field |
02714cam a2200445Mi 4500 |
| 001 - CONTROL NUMBER |
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| control field |
ocn989716133 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240829102351.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
170526t20172017dcua ob 000 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
IDEBK |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
IDEBK |
| Modifying agency |
LLB |
| -- |
OCLCQ |
| -- |
IDEBK |
| -- |
OCLCQ |
| -- |
OCLCO |
| -- |
OCLCF |
| -- |
CUY |
| -- |
CEF |
| -- |
OTZ |
| -- |
N$T |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
1475595182 |
| Qualifying information |
(electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781475595185 |
| Qualifying information |
(electronic bk.) |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
1514479 |
| -- |
(N$T) |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)989716133 |
| 037 ## - SOURCE OF ACQUISITION |
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| Stock number |
1009363 |
| Source of stock number/acquisition |
MIL |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HD82 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
BUS |
| Subject category code subdivision |
070000 |
| Source |
bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
338.9 |
| Edition number |
23 |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
MAIN |
| 245 00 - TITLE STATEMENT |
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| Title |
Tax administration and firm performance : |
| Remainder of title |
new data and evidence for emerging market and developing economies / |
| Statement of responsibility, etc. |
by Era Dabla-Norris, [and three others]. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Place of production, publication, distribution, manufacture |
Washington, District of Columbia : |
| Name of producer, publisher, distributor, manufacturer |
International Monetary Fund, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2017. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2017 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (41 pages) : |
| Other physical details |
illustrations. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 520 3# - SUMMARY, ETC. |
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| Summary, etc. |
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms. |
| 590 ## - LOCAL NOTE (RLIN) |
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| Local note |
Added to collection customer.56279.3 - Master record variable field(s) change: 072 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Economic development. |
| 9 (RLIN) |
122771 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Economic development. |
| Source of heading or term |
fast |
| Authority record control number |
(OCoLC)fst00901785 |
| 9 (RLIN) |
122771 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
BUSINESS & ECONOMICS / Industries / General |
| Source of heading or term |
bisacsh |
| 655 #4 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 9 (RLIN) |
396 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Dabla-Norris, Era, |
| Relator term |
author. |
| 9 (RLIN) |
781284 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
EBSCOhost |
| Uniform Resource Identifier |
<a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1514479">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1514479</a> |
| 938 ## - |
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ProQuest MyiLibrary Digital eBook Collection |
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IDEB |
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cis38138418 |
| 938 ## - |
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EBSCOhost |
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EBSC |
| -- |
1514479 |
| 994 ## - |
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| -- |
92 |
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N$T |