Casting the Tax Net Wider : Experimental Evidence from Costa Rica

Casting the Tax Net Wider : Experimental Evidence from Costa Rica

The majority of firms in developing countries are informal, and encouraging them to register with the tax authority has proven challenging and costly. This paper argues that incomplete tax filing among registered firms constitutes an important inte...

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Bibliographic Details
Main Authors: Brockmeyer, Anne, Hernandez, Marco, Kettle, Stewart, Smith, Spencer
Format: Working Paper
Language:English
en_US
Published: World Bank, Washington, DC 2016
Subjects:
informality
tax evasion
firms
tax enforcement
tax compliance
Online Access:http://documents.worldbank.org/curated/en/2016/10/26843269/casting-tax-net-wider-experimental-evidence-costa-rica
http://hdl.handle.net/10986/25167

Internet

http://documents.worldbank.org/curated/en/2016/10/26843269/casting-tax-net-wider-experimental-evidence-costa-rica
http://hdl.handle.net/10986/25167

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