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Author:Gordon, R.
Li, W.
Title:Tax structures in developing countries: Many puzzles and a possible explanation
Journal:Journal of Public Economics
2009 : AUG, VOL. 93:7-8, p. 855-866
Index terms:taxation
policy
capital taxation
developing countries
inflation
informal economy
corruption
tariffs
bureaucracy
Language:eng
Abstract:Tax policies exercised in developing countries are puzzling on many dimensions. This paper explores how forecasted policies change if firms can successfully evade taxes by doing all business in cash, hence avoiding any use of the financial sector. The forecasted policies are much closer to those observed.
SCIMA record nr: 274700
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