Publication: Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation?: Do They Lead Firms to Underreport Revenues?
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Date
2014-11
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2014-11
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This note highlights research using administrative data from the Georgian Tax Authority to estimate the effects of special tax regimes for micro and small enterprises on formal firm creation and tax compliance. This work was carried out under the Investment Climate Impact Program.
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“Bruhn, Bruhn; Loeprick, Jan. 2014. Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation?: Do They Lead Firms to Underreport Revenues?. Finance PSD Impact;No. 32. © World Bank. http://hdl.handle.net/10986/23656 License: CC BY 3.0 IGO.”
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