ORCID Profile
0000-0002-4611-9061
Current Organisation
University of Western Australia
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Publisher: Elsevier BV
Date: 09-2023
Publisher: Elsevier BV
Date: 03-2017
Publisher: Elsevier BV
Date: 06-2017
Publisher: Oxford University Press (OUP)
Date: 27-09-2022
DOI: 10.1093/JLEO/EWAC019
Abstract: The article investigates the cross-industry spillover effect of tax enforcement and corruption. I propose a two-sector optimal tax administration model by incorporating vulnerability to tax enforcement (VTE) and corruption into the Allingham–Sandmo framework. Based on two large surveys of Chinese firms, I test the model by using industrial capital-intensity as a proxy for firms’ VTE and exploiting turnover of prefectural secretaries of the Communist Party of China between 2000 and 2007 as a driving force of corruption. The findings suggest capital-intensive industries, which are vulnerable to tougher enforcement, pay higher effective tax rates, and, therefore, have stronger incentives to bribe in order to reduce their tax burden. The bribery produces negative spillovers that raise the effective tax rates of their labor-intensive counterparts. Further evidence confirms that older prefectural secretaries are prone to be corrupt and exhibit stronger tenure effects both on the effective tax rates and on firms’ corruption expenditure (JEL H21, H26, H32, D22, D73).
Publisher: Elsevier BV
Date: 12-2020
Publisher: Informa UK Limited
Date: 22-04-2021
Publisher: Walter de Gruyter GmbH
Date: 06-2023
Abstract: Un-incorporated firms are usually found less productive than their incorporated counterparts. However, little is known about the misallocation conditional on firms’ incorporation status and their productivity. This paper investigates the resource misallocation across un-incorporated firms and gauges the consequent aggregate productivity loss in comparison with their incorporated counterparts. We examine the question by using firm-level survey data from Sri Lanka’s manufacturing sector for 2005–2017 that provide unique information about firms’ corporation status. Our findings suggest that misallocation is more severe in unincorporated firms than in incorporated ones, leading to extra 42 % aggregate TFP loss to the former. By comparing the sources of misallocation between the two types of firms, we find capital is more misallocated relative to output and there is a stronger positive correlation between firm-specific distortion and productivity across the unincorporated firms. Our findings suggest that the un-incorporated firms suffer additional productivity loss at the aggregate level due to misallocation.
Publisher: Springer Science and Business Media LLC
Date: 26-11-2022
Location: United Kingdom of Great Britain and Northern Ireland
No related grants have been discovered for SHAWN XIAOGUANG CHEN.