Turnover Taxes and Productivity: Evidence from a Brazilian Tax Reform
Research Note
Published on 2 June 2015
Abstract
This study uses a Brazilian tax reform to analyse the production loss caused by turnover taxes, a type of tax common in developing countries that distorts transactions between firms. It finds that removing a turnover tax led to a large expansion of Brazilian sectors that use intermediate inputs more intensively.
We collect hiring data from 799 private formal firms in Addis Ababa, Ethiopia, and leverage employment agencies to help firms match with more college-educated applicants.
This study tested different methods of surveying employees about workplace harassment and found that secure survey designs that ensure plausible deniability of responses to sensitive questions can help uncover harassment that would otherwise go unreported.
This research note examines the effect of the extreme drought, which is caused by El Niño on firms’ performance in food and beverage manufacturing sector in Ethiopia.
Landmines affect the lives of millions in many conflict-ridden communities long after the cessation of hostilities. However, there is little research on the role of demining.
Firm location decisions are one of the most important decisions managers make, optimizing factors such as proximity to customers, suppliers, and useful information.
We evaluate a policy which relocated over 20,000 firms identified as polluting from central Delhi to industrial areas on the outskirts of the metro area. Roughly 58% of these firms ceased operation as a result of having been relocated.