Productivity and Tax Evasion /

The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's development prospects. In this paper, we investigate whether higher productivity...

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Autor principal: Dabla-Norris, Era
Altres autors: Gradstein, Mark, Miryugin, Fedor, Misch, Florian
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2019.
Col·lecció:IMF Working Papers; Working Paper ; No. 2019/260
Accés en línia:Full text available on IMF