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Corruption and tax compliance : evidence from small retailers in Bamako, Mali

Bertinelli, Luisito; Bourgain, Arnaud; Léon, Florian - In: Applied economics letters 27 (2020) 5, pp. 366-370

Persistent link: https://www.econbiz.de/10012205492

Examining the contingency value of certification on regulatory burden in a transitional economy

Zou, Hailiang; Qi, Guoyou; Xie, Xuemei; Meng, Xiaohua - In: Business & society 59 (2020) 3, pp. 489-517

Persistent link: https://www.econbiz.de/10012183707

Does regulatory discretion increase the unofficial economy? : evidence from panel data

Mazhar, Ummad - In: Acta oeconomica : periodical of the Hungarian Academy … 65 (2015) 1, pp. 129-141

Persistent link: https://www.econbiz.de/10011736925

Can we understand the simultaneous evolution between economic and informality growth in Africa? : a preliminary explanation

Njoya, Loudi; Ngouhouo, Ibrahim; Njoupouognigni, Moussa; … - In: Journal of international development : the journal of … 36 (2024) 1, pp. 398-414

Persistent link: https://www.econbiz.de/10014472610

A theory of the informal sector

Azuma, Yoshiaki; Grossman, Herschel I. - In: Economics & politics 20 (2008) 1, pp. 62-79

Persistent link: https://www.econbiz.de/10003647532

Tax morale and tax evasion in Latin America

Alm, James (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003474516

Does formality improve micro-firm performance? : quasi-experimental evidence from the Brazilian SIMPLES program

Fajnzylber, Pablo; Maloney, William F.; Montes-Rojas, … - 2009

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/10003908658

Does formality improve micro-firm performance? : Evidence from the Brazilian SIMPLES program

Fajnzylber, Pablo; Maloney, William F.; Montes-Rojas, … - In: Journal of development economics 94 (2011) 2, pp. 262-276

Persistent link: https://www.econbiz.de/10009261651

Labor institutions and their impact on shadow economies in Europe

Fialová, Kamila - 2010

This paper analyzes the role of labor market institutions in explaining developments of shadow economies in European countries. We use several alternative measures of the shadow sector, and we examine effects of labor institutions on shadow sector in two specific regions: new and old European...

Persistent link: https://www.econbiz.de/10008748084

A theory of the informal sector

Azuma, Yoshiaki (contributor); … - 2002 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001658015