Low tax revenue and slow economic growth are two central concerns in developing countries. However, policies that raise tax revenue also harm economic growth. With tax revenue coming mainly from large capital-intensive firms, and with a large informal sector, policies that aid large firms and policies that discourage entry of new firms both help increase tax revenue. Entrepreneurial activity as a result is discouraged, lowering growth. There is a...
更多显示
详细
-
2009/01/01
-
工作文件（编号系列）
-
57760
-
1
-
1
-
2010/12/09
-
Disclosed
-
Public finance and economic development : reflections based on the experience in China
-
tax revenue