Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation?
This note highlights research using administrative data from the Georgian Tax Authority to estimate the effects of special tax regimes for micro and small enterprises on formal firm creation and tax compliance. This work was carried out under the Investment Climate Impact Program.
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Brief biblioteca |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2014-11
|
| Subjects: | small enterprises, microenterprises, tax regime, tax revenue, firm creation, |
| Online Access: | http://documents.worldbank.org/curated/en/2014/11/20394462/special-tax-regimes-micro-small-enterprises-encourage-formal-firm-creation-lead-firms-underreport-revenues https://hdl.handle.net/10986/23656 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|