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...
| Autore principale: | |
|---|---|
| Altri autori: | |
| Natura: | Periodico |
| Lingua: | English |
| Pubblicazione: |
Washington, D.C. :
International Monetary Fund,
2019.
|
| Serie: | IMF Working Papers; Working Paper ;
No. 2019/098 |
| Accesso online: | Full text available on IMF |