Academic Journal

Kinship Taxation as an Impediment to Growth: Experimental Evidence from Kenyan Microenterprises.

التفاصيل البيبلوغرافية
العنوان: Kinship Taxation as an Impediment to Growth: Experimental Evidence from Kenyan Microenterprises.
المؤلفون: Squires, Munir1 (AUTHOR) munir.squires@ubc.ca
المصدر: Economic Journal. Aug2024, Vol. 134 Issue 662, p2558-2579. 22p.
مصطلحات موضوعية: *BUSINESSPEOPLE, *TAXATION, *BUSINESS enterprises, KINSHIP, MALES
مستخلص: This paper documents strong pressure to share income faced by entrepreneurs in a developing country setting. This 'kinship tax' can distort productive decisions, including investment. A lab experiment with 361 Kenyan entrepreneurs reveals that a third of them face distortionary pressure to share income. This kinship tax is higher for men, and increasing in entrepreneurial ability. Using a pre-existing randomised cash transfer experiment, I find that only male entrepreneurs who do not face distortionary kinship taxation invest these transfers. Imposing some parametric assumptions, I estimate that kinship taxation decreases aggregate productivity among firms in this sample by one-quarter. [ABSTRACT FROM AUTHOR]
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قاعدة البيانات: Business Source Index
الوصف
تدمد:00130133
DOI:10.1093/ej/ueae025