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| Tekijä: | Gordon, R. Li, W. |
| Otsikko: | Tax structures in developing countries: Many puzzles and a possible explanation |
| Lehti: | Journal of Public Economics
2009 : AUG, VOL. 93:7-8, p. 855-866 |
| Asiasana: | taxation policy capital taxation developing countries inflation informal economy corruption tariffs bureaucracy |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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