Replication Data for: The impact of local corruption on business tax registration and compliance: Evidence from Vietnam
<|begin_of_text|><|start_header_id|>system<|end_header_id|> You are a research archivist expert in dataset metadata. Answer the question truthfully.  <|eot_id|><|start_header_id|>user<|end_header_id|> Here is the Description of a dataset. Description:'This paper studies how corruption affects two fundamental dimensions of a firm’s tax compliance: the likelihood of tax registration (possession of a tax ID) and the tax com- pliance ratio (the ratio between the firm’s tax payment and revenue). We explore a census covering all Vietnamese household businesses and leverage the differential expo- sure to corruption, depending upon which province similarly situated businesses are lo- cated within. Comparing household businesses in contiguous commune pairs that straddle provincial borders, we discover two seemingly contradictory results. We find that a house- hold business that operates in a more corrupt province is more likely to possess a tax ID, even though it does not necessarily pay more in taxes. In fact, among firms that possess tax IDs, an increase in corruption is associated with a d' . Please return only a json list of at most 3 Keywords corresponding to the Description:.<|eot_id|><|start_header_id|>assistant<|end_header_id|> {"Answer" : ["household businesses, formalization, tax compliance, corruption, provincial competitiveness index"]} <|eot_id|>
 Here is the Description of a dataset. Description:'This paper studies how corruption affects two fundamental dimensions of a firm’s tax compliance: the likelihood of tax registration (possession of a tax ID) and the tax com- pliance ratio (the ratio between the firm’s tax payment and revenue). We explore a census covering all Vietnamese household businesses and leverage the differential expo- sure to corruption, depending upon which province similarly situated businesses are lo- cated within. Comparing household businesses in contiguous commune pairs that straddle provincial borders, we discover two seemingly contradictory results. We find that a house- hold business that operates in a more corrupt province is more likely to possess a tax ID, even though it does not necessarily pay more in taxes. In fact, among firms that possess tax IDs, an increase in corruption is associated with a d' . Please return only a json list of at most 3 Keywords corresponding to the Description:.
This paper studies how corruption affects two fundamental dimensions of a firm’s tax compliance: the likelihood of tax registration (possession of a tax ID) and the tax com- pliance ratio (the ratio between the firm’s tax payment and revenue). We explore a census covering all Vietnamese household businesses and leverage the differential expo- sure to corruption, depending upon which province similarly situated businesses are lo- cated within. Comparing household businesses in contiguous commune pairs that straddle provincial borders, we discover two seemingly contradictory results. We find that a house- hold business that operates in a more corrupt province is more likely to possess a tax ID, even though it does not necessarily pay more in taxes. In fact, among firms that possess tax IDs, an increase in corruption is associated with a d
household businesses, formalization, tax compliance, corruption, provincial competitiveness index