With the exception of trade openness, existing studies have failed to find any significant impact of country size on various social and economic variables. This note uses newly available firm-level and country-level data and shows that country size does matter with small countries performing better than large countries in areas such as trade facilitation, tax administration, burden of tax rates on private firms and corruption. The note also argues that the impact of country size on a variable of interest may not be uniform and it may depend on for example, how large the country is to begin with and its income level.
- Country Size,
- Tax Adminstration,
- Tax rate
Available at: http://works.bepress.com/mohammad_amin/36/