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...
| Main Authors: | , |
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| Format: | Brief |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2016
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| Subjects: | |
| 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 |
| Summary: | 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 Investment
Climate Impact Program. |
|---|