Tax collection, the informal sector, and productivity
نویسندگان
چکیده
منابع مشابه
Informal Sector, Productivity and Tax Collection∗
The informal sector is a prominent characteristic of many developing countries. Most of the literature has focused on understanding the determinants of informality. The connection between the informal sector and economic development is, nonetheless, relatively less understood. One of the most important determinants of informality is the tax enforcement quality of a country which, some authors a...
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T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces...
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Th e multiplicity of policies proposed to support the informal sector refl ects the lack of a common defi nition. Although they may produce positive eff ects, these are limited and fail to constitute a comprehensive strategic approach. Th e diff erent interpretations in the absence of a common defi nition as well as the strategies emerging from them are reviewed. Th e identifi cation of informa...
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ژورنال
عنوان ژورنال: Review of Economic Dynamics
سال: 2014
ISSN: 1094-2025
DOI: 10.1016/j.red.2013.07.004