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The economy-wide impact of better governance : cutting informal taxes in Indonesia
Ginting, Edimon (contributor); Powell, Alan A. (contributor) - 1999 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001433988
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Perú : el sector informal frente al reto de modernización
Chávez O'Brien, Eliana (contributor) - 1998 - 1. ed
Persistent link: https://www.econbiz.de/10001526375
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A theory of the informal sector
Azuma, Yoshiaki; Grossman, Herschel I. - 2002
Persistent link: https://www.econbiz.de/10001653863
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Does Formality Improve Micro-Firm Performance? Quasi-Experimental Evidence from the Brazilian SIMPLES Program
Fajnzylber, Pablo - 2010
This paper employs regression discontinuity methods to identify the effect of formality on Brazilian micro-firm performance. The SIMPLES program introduced in November 1996 consolidated multiple taxes and social security contributions into a single payment and reduced taxes for eligible small...
Persistent link: https://www.econbiz.de/10013150367
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Tolling on the River : Trade and Informal Taxation on the Congo
Olsson, Ola - 2016
informal tax payments per individual journey still make up about 14 percent of the variable costs and 9 times the monthly …
Persistent link: https://www.econbiz.de/10012978823
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Informal sector taxation and enforcement in African countries : how plausible and achievable are the motives behind? : a critical literature review
Mpofu, Favourate Y. Sebele - In: Open economics 4 (2021) 1, pp. 72-97
externalities, regulating trade, stimulating representation and achieving tax justice as well as building state accountability and … mobilisation, hence the rejuvenated focus to bring the sector into the tax baskets. Through a critical literature review, this … study sought to identify the varying motivations tabled by the various stakeholders (policymakers, scholars and tax …
Persistent link: https://www.econbiz.de/10012661097
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A Theory of the Informal Sector
Azuma, Yoshiaki; Grossman, Herschel I. - 2021
In many countries, especially poor countries, a heavy burden of taxes, bribes, and bureaucratic hassles drives many producers into the informal sector. Is this situation explicable only as a consequence of either the ignorance or the ineptitude of the state authorities? On the contrary this...
Persistent link: https://www.econbiz.de/10013216486
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Does Formality Improve Micro-firm Performance? Evidence from the Brazilian SIMPLES Program
Fajnzylber, Pablo; Maloney, William F.; Montes-Rojas, … - 2011
This paper exploits an extensive Brazilian micro-enterprise survey and the 1996 introduction of a business tax … reduction and simplification scheme (SIMPLES) to examine three questions. First, do high tax rates and complex tax regulations …
Persistent link: https://www.econbiz.de/10012562572
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A Theory of the Informal Sector
Azuma, Yoshiaki - 2002
In many countries, especially poor countries, a heavy burden of taxes, bribes, and bureaucratic hassles drives many producers into the informal sector. Is this situation explicable only as a consequence of either the ignorance or the ineptitude of the state authorities? On the contrary this...
Persistent link: https://www.econbiz.de/10012469892
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Tolling on the river : trade and informal taxation on the Congo
Olsson, Ola; Baaz, Maria Eriksson; Martinsson, Peter - 2016
Persistent link: https://www.econbiz.de/10011575554