Publication:
Reforming Business Taxes : What is the Effect on Private Sector Development?

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dc.contributor.authorBruhn, Miriam
dc.date.accessioned2012-08-13T14:00:14Z
dc.date.available2012-08-13T14:00:14Z
dc.date.issued2011-12
dc.description.abstractTax rates and the administrative costs of tax compliance are key concerns of business. Studies within and across countries suggest that lowering corporate tax rates can increase investment, reduce tax evasion by formal firms, promote the creation of formal firms, and ultimately raise sales and Gross Domestic Product (GDP). These benefits, however, need to be balanced against other objectives of the tax regime. Although less is known about the effects of reducing compliance costs, evidence suggests that this too can lead to more formal firms and higher sales.en
dc.identifierhttp://documents.worldbank.org/curated/en/2011/12/16198906/reforming-business-taxes-effect-private-sector-development
dc.identifier.doi10.1596/11053
dc.identifier.urihttps://hdl.handle.net/10986/11053
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesViewpoint: Public Policy for the Private Sector; Note No. 330
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTING
dc.subjectAFFILIATED ORGANIZATIONS
dc.subjectANNUAL SALES
dc.subjectBUSINESS ENVIRONMENT
dc.subjectBUSINESS INVESTMENT
dc.subjectBUSINESS TAX
dc.subjectBUSINESS TAXES
dc.subjectCAPITAL INVESTMENT
dc.subjectCAPITAL TAXES
dc.subjectCONSUMPTION TAXES
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE TAX
dc.subjectCORPORATE TAX RATE
dc.subjectCORPORATE TAX RATES
dc.subjectCORPORATE TAXES
dc.subjectCURRENCY
dc.subjectDEDUCTIONS
dc.subjectDEREGULATION
dc.subjectDEVELOPING COUNTRIES
dc.subjectDIVIDEND
dc.subjectDIVIDEND TAX
dc.subjectDOMESTIC INVESTMENT
dc.subjectECONOMIC PERFORMANCE
dc.subjectEFFECTIVE TAX RATES
dc.subjectEXPORT
dc.subjectEXPORTERS
dc.subjectEXPORTS
dc.subjectFEDERAL TAX
dc.subjectFINANCE CORPORATION
dc.subjectFIRM PERFORMANCE
dc.subjectFISCAL POLICY
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectGOVERNMENT REVENUE
dc.subjectIMPLICIT TAX
dc.subjectINCOME TAX RATE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL FINANCE
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT DECISIONS
dc.subjectMONETARY FUND
dc.subjectPAYROLL TAXES
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAXES
dc.subjectPOLITICAL ECONOMY
dc.subjectPRIVATE SECTOR DEVELOPMENT
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC POLICY
dc.subjectPUBLIC POLICY INNOVATIONS
dc.subjectREGULATORY BURDEN
dc.subjectRETURN
dc.subjectRETURN ON INVESTMENTS
dc.subjectSALES GROWTH
dc.subjectSALES TAX
dc.subjectSMALL BUSINESSES
dc.subjectSTATUTORY TAX
dc.subjectSTATUTORY TAX RATE
dc.subjectSTATUTORY TAX RATES
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX BENEFITS
dc.subjectTAX CODE
dc.subjectTAX COMPLIANCE
dc.subjectTAX COMPLIANCE COSTS
dc.subjectTAX CONCESSIONS
dc.subjectTAX EVASION
dc.subjectTAX INCENTIVE
dc.subjectTAX INCENTIVES
dc.subjectTAX LIABILITY
dc.subjectTAX PAYMENT
dc.subjectTAX PAYMENTS
dc.subjectTAX POLICY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REGIME
dc.subjectTAX SIMPLIFICATION
dc.subjectTAX STRUCTURE
dc.subjectTAX SYSTEM
dc.subjectTAXATION
dc.subjectTAXPAYER
dc.subjectTAXPAYER COMPLIANCE
dc.subjectTRANSITION COUNTRIES
dc.subjectVALUE ADDED TAX
dc.subjectWORLD ECONOMY
dc.titleReforming Business Taxes : What is the Effect on Private Sector Development?en
dspace.entity.typePublication
okr.date.disclosure2012-04-02
okr.date.doiregistration2025-04-29T09:43:50.239568Z
okr.doctypePublications & Research::Viewpoint
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2011/12/16198906/reforming-business-taxes-effect-private-sector-development
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid954561468329344490
okr.identifier.externaldocumentum000333037_20120403005447
okr.identifier.internaldocumentum16198906
okr.identifier.report67806
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/04/03/000333037_20120403005447/Rendered/PDF/678060VP00PUBL0rming0Business0Taxes.pdfen
okr.topicMacroeconomics and Economic Growth::Investment and Investment Climate
okr.topicLaw and Development::Tax Law
okr.topicTaxation and Subsidies
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Emerging Markets
okr.unitDECRG: Finance & Priv Sec Devt (DECFP)
okr.volume1 of 1
relation.isAuthorOfPublication471c8982-45ac-42cd-87d0-3e505bd1a972
relation.isAuthorOfPublication.latestForDiscovery471c8982-45ac-42cd-87d0-3e505bd1a972
relation.isSeriesOfPublication1067ecbf-b217-4376-a77e-64594be2b212
relation.isSeriesOfPublication.latestForDiscovery1067ecbf-b217-4376-a77e-64594be2b212
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