Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues?

Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues?

This note highlights research using administrative data from the Georgian Tax Authority to estimate the effects of special tax regimes for micro and small enterprises on formal firm creation and tax compliance. This work was carried out under the I...

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Bibliographic Details
Main Authors: Bruhn, Bruhn, Loeprick, Jan
Format: Brief
Language:English
en_US
Published: World Bank, Washington, DC 2016
Subjects:
small enterprises
microenterprises
tax regime
tax revenue
firm creation
Online Access:http://documents.worldbank.org/curated/en/2014/11/20394462/special-tax-regimes-micro-small-enterprises-encourage-formal-firm-creation-lead-firms-underreport-revenues
http://hdl.handle.net/10986/23656

Internet

http://documents.worldbank.org/curated/en/2014/11/20394462/special-tax-regimes-micro-small-enterprises-encourage-formal-firm-creation-lead-firms-underreport-revenues
http://hdl.handle.net/10986/23656

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