||tax administration as a constraint to doing business. Scale of 1-4, with 4 indicating<br>a severe constraint). Higher values indicate tax administration is more problematic.<br>Source: World Bank Doing Business Indicators (www.doingbusiness.org<br>)and<br>WorldBank Enterprise Surveys (www.enterprisesurveys.org<br>).|
|---|---|
|Taxrate|Taxrate is a country level variable that measures the amount of taxes payable by the<br>business in the second year of operation, expresses as a share of commercial profits.<br>The total amount of taxes is the sum of all different taxes payable after accounting<br>for deduction and exemptions. Variable is anchored by an enterprise’s perception<br>of the tax rate as a constraint (subjective categorical variable, capturing an<br>enterprise’s assessment of tax administration as a constraint to doing business.<br>Scale of 1-4, with 4 indicating a severe constraint). Higher values indicate tax<br>administration is more problematic.<br>Source: World Bank Doing Business Indicators (www.doingbusiness.org<br>)and<br>WorldBank Enterprise Surveys (www.enterprisesurveys.org<br>).|
|Taxreport_sales<sup>11</sup>|Percent of total sales declared by enterprises for tax purposes. Mean taken at sub-<br>national level. Higher values indicate more transparency vis-à-vis the tax<br>authorities.|
||Source: WorldBank Enterprise Surveys (www.enterprisesurveys.org<br>).|
|Taxreport_labor<sup>12</sup>|Percent of labor force declared by enterprises for tax purposes. Mean taken at sub-<br>national level. Higher values indicate more transparency vis-à-vis the tax<br>authorities.|
||Source: WorldBank Enterprise Surveys (www.enterprisesurveys.org<br>).|
|Landreg_proc|Landreg_proc is a country level variable that measures the full number of<br>procedures necessary when a business purchases land and a building to transfer the<br>property title from the seller to the buyer so that the buyer can use the property for<br>expanding its business, as collateral in taking new loans or to sell to another<br>business. Variable is anchored by an enterprise’s perception of the land<br>regulations as a constraint (subjective categorical variable, capturing an enterprise’s<br>assessment of tax administration as a constraint to doing business. Scale of 1-4,<br>with 4 indicating a severe constraint). Higher values indicate land regulations are<br>more problematic.|
|Landreg_cost|Landreg_cost is a country level variable that measures cost (as a percent of the<br>property value) for completing the full number of procedures necessary when a<br>business purchases land and a building to transfer the property title from the seller<br>to the buyer so that the buyer can use the property for expanding its business, as<br>collateral in taking new loans or to sell to another business. Variable is anchored<br>by an enterprise’s perception of the land regulations as a constraint (subjective<br>categorical variable, capturing an enterprise’s assessment of tax administration as a<br>constraint to doing business. Scale of 1-4, with 4 indicating a severe constraint).<br>Higher values indicate land regulations are more problematic.|
|Landreg_time|Landreg_time is a country level variable that measures the median duration (in<br>days) that property lawyers or registry officials indicate is necessary to complete the<br>process of property registration for purchases of land and/or a building to transfer<br>the property title from the seller to the buyer so that the buyer can use the property<br>for expanding its business, as collateral in taking new loans or to sell to another<br>business. Variable is anchored by an enterprise’s perception of the land<br>regulations as a constraint(subjective categoricalvariable,capturingan enterprise’s|

11 Taxreport_sales measures the percent of total sales reported for tax purposes by asking a enterprise the following, “Recognizing the difficulties that many enterprises face in fully complying with taxes and regulations, what percentage of total annual sales would you estimate the typical enterprise in your area of business reports for tax purposes?” 12 Taxreport_labor measures the percent of the total labor force reported for tax purposes by asking a enterprise the following, “Recognizing the difficulties that many enterprises face in fully complying with labour regulations, what percentage of total workforce would you estimate the typical enterprise in your area of business reports for tax purposes?” 18