This paper analyses the impact of mobile money adoption on informal firms performance in 8 African countries. Firm performance is approximated by firms’ total revenues,
total revenues per employee and number of employees. Measuring the impact of mobile
money adoption raises problems of endogeneity and selection bias, since the choice of
adopting mobile money (or not) is not random....
We study tax compliance of microenterprises under turnover taxation. Using administrative data on the universe of tax filings from Zambia, we document strong and sharp bunching (i) in strictly dominated regions where firms would be better off by reducing turnover and (ii) at amounts which imply round number tax liabilities. These observations reject predictions from standard models of tax...
This paper delivers the first comprehensive analysis of how firms respond to carbon taxation in emerging economies. Our evidence builds on exhaustive administrative data from South Africa, the $13^{th}$ largest emitter worldwide. The presented results are twofold. First, we establish stylized facts on the types of firms that are affected, how much revenue is generated from which sector and...
