Casting the Tax Net Wider : Experimental Evidence from Costa Rica
The majority of firms in developing countries are informal, and encouraging them to register with the tax authority has proven challenging and costly. This paper argues that incomplete tax filing among registered firms constitutes an important inte...
| Main Authors: | , , , |
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| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2016
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2016/10/26843269/casting-tax-net-wider-experimental-evidence-costa-rica http://hdl.handle.net/10986/25167 |