منابع مشابه
Informal Taxation.
Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this "informal taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in perce...
متن کاملInformal Taxation (Web Appendix)
As described in the text, the data used in this paper stems from household surveys from 10 countries around the world, which were selected because they included questions on payments to local public good provision. Since each of the surveys is somewhat di¤erent in terms of sampling and questionnaire design, this section briey describes each of these surveys one by one, including details on the...
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This paper considers a search theoretic model of money in the tradition of Lagos and Wright (2005) where sellers can choose to produce in the formal or informal market. There is continuum of types of producers that differ in their managerial ability, as in Lucas span of control model. Producers in the formal market can make deposits and receive intererst payments, which makes credit possible fo...
متن کاملRural Informal Taxation in China: Historical Evolution and an Analytic Framework
The present paper examines the historical evolution of China’s rural taxation system from the pre-reform period to the late 1990s. We propose that because of information asymmetry between the upper-level and the lower-level governments, local governments had to be granted some informal tax autonomy to fulfill the upper-level policy mandates. This easily led to excessive local informal taxation ...
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The goal of this paper is to seek new insight regarding international tax policy by recasting it in paraUel with the theory of international trade. This is accomplished by defining a free trade taxation regime as one that is consistent with an efficient worldwide allocation of capital, and evaluating within this perspective various aspects of tax policy, such as value-added taxes, integration, ...
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ژورنال
عنوان ژورنال: American Economic Journal: Applied Economics
سال: 2011
ISSN: 1945-7782,1945-7790
DOI: 10.1257/app.3.4.1