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Taxability and the Social Contract
Unformatted Document Text:  Table 9: Determinants of Revenue Hiding - OLS Regression (Significance levels: 10% - *; 5% - **; 1% - ***) Percent of Revenues Hidden Estimated Robust coefficient std. error State-owned enterprise -0.46 1.30 Log employment -2.30*** 0.32 Foreign ownership -4.63*** 1.14 Monopoly -8.80*** 1.44 1-3 competitors -2.25** 1.15 Exporter -0.30 1.09 Personal-service sector 3.61* 2.11 Transportation sector 2.71 2.02 Wholesale sector 1.75 1.43 Retail sector 0.60 1.42 Construction sector 0.31 1.57 Other sector -0.79 3.29 Resource sector -1.47 1.53 Business-service sector -1.55 1.93 Finance sector -8.07*** 2.29 N 3573 R 2 .187 Notes: Private, no foreign ownership, more than three competitors, non-exporters, and manufacturing firms omitted categories. Constant and country and town-size dummies included.

Authors: Gehlbach, Scott.
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Table 9: Determinants of Revenue Hiding - OLS Regression
(Significance levels: 10% - *; 5% - **; 1% - ***)

Percent of Revenues Hidden
Estimated Robust
coefficient std.
error
State-owned enterprise
-0.46
1.30
Log employment
-2.30***
0.32
Foreign ownership
-4.63***
1.14
Monopoly -8.80***
1.44
1-3 competitors
-2.25**
1.15
Exporter -0.30
1.09
Personal-service sector
3.61*
2.11
Transportation sector
2.71
2.02
Wholesale sector
1.75
1.43
Retail sector
0.60
1.42
Construction sector
0.31
1.57
Other sector
-0.79
3.29
Resource sector
-1.47
1.53
Business-service sector
-1.55
1.93
Finance sector
-8.07***
2.29
N 3573
R
2
.187

Notes: Private, no foreign ownership, more than three competitors, non-exporters, and
manufacturing firms omitted categories. Constant and country and town-size dummies included.


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