000			01478nab a2200229 c 4500
999			_c150357 _d150357
003			ES-MaIEF
005			20250227135453.0
007			ta
008			250227t2024 xxk||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_972356 _aSquires, Munir
245	1	0	_aKinship taxation as an impediment to growth _bexperimental evidence from Kenyan microenterprises _c Munir Squires
504			_aBibliografía
520			_aThis 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.
650		4	_947936 _aPAISES EN DESARROLLO
650		4	_947559 _aKENIA
650		4	_947460 _aIMPUESTOS
650		4	_943113 _aECONOMIA OCULTA
650		4	_926960 _aANALISIS MICROECONOMICO
773	0		_9172583 _oOP 282/2024/662 _tThe Economic Journal _w(IEF)330 _x 0013-0133 [papel] _g v. 134, n. 662, August 2024, p. 2558-2579.
942			_cART