Table A2

Definitions of variables

Variable(s)Definition
Intention to register (a dependent variable)Dummy taking the value of one if the firm intends to register and zero otherwise
Manufacturing sector dummyDummy taking a value of one if firm is in manufacturing and zero otherwise
Firm sizeMeasured using annual total output of the firm. This variable was created by using sales of a firm in a regular month and multiplying this by 12 to obtain annual sales. The annual sales for each country and firm were standardized by converting them into common currency the US dollar using the exchange rate applicable, the year the survey was done
Firm ageMeasured by taking the difference between the year the survey was done and the year the firm started operating
Experience of the ownerThe owner's number of years of experience working in the sector
Gender of the ownerDummy taking the value of one if the owner is male and zero otherwise
Registration timeThe number of days it takes for a firm to register the business
Future taxesDummy taking value of one if the firm identifies future taxes as a reason for not registering the business and zero otherwise
Time, fees and paperworkDummy taking value of one if the firm identifies time, fees and paperwork as a reason for not registering the business and zero otherwise
Access to financeDummy taking value of one if the firm identifies access to finance as the main reason for wanting to register the business and zero otherwise
Infrastructure and government servicesDummy taking value of one if the firm identifies infrastructure and government services as a benefit to be realised once the firm is registered and zero otherwise
Past registrationDummy taking a value of one if the firm was once registered before
No loan × unregisteredInteraction of two dummies, not applying for a loan and citing being unregistered as reason
Age × sizeInteraction of firms age and firm size
Age × taxesInteraction of firm age and future taxes dummy
Access_finance × taxesInteraction of access to finance dummy and future taxes dummy
EducationA categorical variable taking the value of one if the owner has no education, two if they have primary education, three if they have secondary education, four for vocational education and five for university education
Owner has a jobDummy taking the value of one if the owner is formally employed and zero otherwise

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