文件与报告库

Small business tax policy, informality, and tax evasion -- evidence from Georgia (英语)

摘要

Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal firm creation and tax compliance. The results... 更多显示

详细

  • Bruhn, Miriam; Loeprick, Jan;
  • 2014/08/01
  • 政策研究工作报告
  • WPS7010
  • 1
  • 1
  • 格鲁吉亚
  • 欧洲与中亚地区
  • 2014/08/01
  • Disclosed
  • Small business tax policy, informality, and tax evasion -- evidence from Georgia
更多显示

下载

英语全部报告

正式文件版本(可能有签字)