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
id okr-10986-23656
recordtype oai_dc
spelling okr-10986-236562021-04-23T14:04:16Z Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues? Bruhn, Bruhn Loeprick, Jan small enterprises microenterprises tax regime tax revenue firm creation 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. 2016-01-14T19:52:04Z 2016-01-14T19:52:04Z 2014-11 Brief 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 English en_US Finance PSD Impact;No. 32 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research Georgia
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic small enterprises
microenterprises
tax regime
tax revenue
firm creation
spellingShingle small enterprises
microenterprises
tax regime
tax revenue
firm creation
Bruhn, Bruhn
Loeprick, Jan
Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues?
geographic_facet Georgia
relation Finance PSD Impact;No. 32
description 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.
format Brief
author Bruhn, Bruhn
Loeprick, Jan
author_facet Bruhn, Bruhn
Loeprick, Jan
author_sort Bruhn, Bruhn
title Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues?
title_short Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues?
title_full Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues?
title_fullStr Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues?
title_full_unstemmed Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues?
title_sort do special tax regimes for micro and small enterprises encourage formal firm creation? : do they lead firms to underreport revenues?
publisher World Bank, Washington, DC
publishDate 2016
url 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
_version_ 1764454453389295616

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