Title Page
Western Hemisphere Department
Death and Taxes: Does Taxation Matter for Firm Survival?
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Contents
Abstract
I. Introduction
II. Data Overview and Estimating EMTR and TFP
III. Economertic Methodology
IV. Empiricial Results
V. Conclusion
References
Tables
1. Distribution of Firms Across Sectors
2. Summary Statistics
3. Firm Survival—Baseline Estimations
4. Firm Survival—Nonlinear Effects of Taxation
5. Firm Survival—Effects of Age and Size
6. Firm Survival—Estimations by Sector
Appendix Tables
Appendix Table 1. List of Countries
Appendix Table 2. Robustness Checks