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...
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2019.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2019/098 |
| 在線閱讀: | Full text available on IMF |