Targeting Tax Enforcement Efforts on Larger Firms : A Necessary Distortion?

Targeting Tax Enforcement Efforts on Larger Firms : A Necessary Distortion?

To collect tax revenue and maximize the use of scarce enforcement capacity, some tax administrations focus their enforcement efforts disproportionately on large firms instead of enforcing taxes evenly on firms of all sizes: small, medium, or large....

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Bibliographic Details
Main Author: Bachas, Pierre
Format: Brief
Language:English
Published: World Bank, Washington, DC 2021
Subjects:
TAX COMPLIANCE
TAX ENFORCEMENT
TAX ADMINISTRATION
TAX COLLECTION
TAX RATE
FIRM SIZE
PRODUCTION DISTORTION
Online Access:http://documents.worldbank.org/curated/en/639901616767373603/Targeting-Tax-Enforcement-Efforts-on-Larger-Firms-A-Necessary-Distortion
http://hdl.handle.net/10986/35336

Internet

http://documents.worldbank.org/curated/en/639901616767373603/Targeting-Tax-Enforcement-Efforts-on-Larger-Firms-A-Necessary-Distortion
http://hdl.handle.net/10986/35336

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