The Optimal Turnover Threshold and Tax Rate for SMEs /
Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income tax...
| Egile nagusia: | |
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| Beste egile batzuk: | |
| Formatua: | Aldizkaria |
| Hizkuntza: | English |
| Argitaratua: |
Washington, D.C. :
International Monetary Fund,
2019.
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| Saila: | IMF Working Papers; Working Paper ;
No. 2019/098 |
| Sarrera elektronikoa: | Full text available on IMF |