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evaluates whether and how the nature of off-the-books entrepreneurship differs across an affluent, mixed and deprived district …-the-books entrepreneurship in the affluent district is comprised more of registered businesses trading partially off-the-books and conducted as a … unregistered wholly off-the-books businesses and such entrepreneurship is largely a survival tactic and last resort. The paper …
Persistent link: https://www.econbiz.de/10014038703
To tackle participation in unregistered employment, the conventional policy approach has been to deter such work by increasing the penalties and risk of detection. Recently, an alternative preventative approach has emerged that tackles participation in unregistered employment by improving...
Persistent link: https://www.econbiz.de/10012802845
In this paper we build a model of occupational choice with informal production and progressive income taxation. We calibrate the model to the Brazilian economy to evaluate the impact of removing financial frictions on informality. We find that financial deepening leads to a drop in the size of...
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This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables. The survey findings suggest that formalization is more likely to take place in...
Persistent link: https://www.econbiz.de/10011394286
This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables. The survey findings suggest that formalization is more likely to take place in...
Persistent link: https://www.econbiz.de/10013009219
This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables. The survey findings suggest that formalization is more likely to take place in...
Persistent link: https://www.econbiz.de/10012551915