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- W2266908614 abstract "In developing economies, managers often choose to hide their firms' activities, and their profits, beyond the reach of government officials. For instance, recent surveys conducted by the World Bank suggest that it is quite common for firms to underreport sales in an effort to evade taxes. In this study, I develop a novel methodology to estimate the extent of sales underreporting using readily available firm financial data. The model builds on the observation that, holding total output constant, there is a one-for-one relationship between output that is sold and output that is used to restock inventory. Deviations from unity in this relationship (e.g. only one unit is reported as sold for every two units that leave inventory), are interpreted as evidence of unreported sales. Applying this model to a sample of Indian manufacturing firms over the period from 1998 to 2007, I examine how sales underreporting is influenced by the business cycle and by the institutional environment, including the regulatory burden, corruption and tax enforcement. For robustness, I benchmark my estimates against the World Bank Enterprise Survey dataset for India, which includes alternative estimates of sales underreporting based on the perceptions of local managers. Comparison with the survey data provides broad support for the model." @default.
- W2266908614 created "2016-06-24" @default.
- W2266908614 creator A5065855338 @default.
- W2266908614 date "2013-01-01" @default.
- W2266908614 modified "2023-09-27" @default.
- W2266908614 title "Doing It under the Table: Unreported Sales in India's Manufacturing Sector" @default.
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- W2266908614 doi "https://doi.org/10.2139/ssrn.2208223" @default.
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