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Publications (5)
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Using unbalanced panel data from the small and medium enterprise surveys in Vietnam in 2005, 2007, 2009, 2011, 2013, and 2015, this paper investigates factors associated with informality in Vietnam. We assume that household businesses, especially the top tier firms, become formal either because they...
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Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start by...
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Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We examine a stylized poor state with weak institutions in which a ‘culture of evasion’ damages state authority. Many evade tax payments, limiting the state’s economic development...
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– Unravelling sand from grease
This paper adds to the recent literature on firm-level corruption by relying on rich data including detailed information on the purpose and amounts of bribe payments among Vietnamese micro, small, and medium firms. Using industry-location averages to instrument for firm-level bribe payments in both...
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This paper exploits five waves of the Vietnam Access to Resources Household Survey (VARHS) to investigate issues of social and political capital in rural Vietnam. I analyse membership of the Communist Party, ‘mass organizations’ (Farmers’ Union, Women’s Union, etc.) and other voluntary organizations...
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