Tax Evasion in Africa and Latin America : The Role of Distortionary Infrastructures and Policies

This paper examines the impact of the quality of the business environment as well as the monitoring capacity of the tax agency on firms' tax evasion and production decisions. First, the paper uses firm-level data for 30 African and Latin Ameri...

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Bibliographic Details
Main Authors: Kouame, Wilfried A., Goyette, Jonathan
Language:English
Published: World Bank, Washington, DC 2018
Subjects:
Online Access:http://documents.worldbank.org/curated/en/937371531333408137/Tax-Evasion-in-Africa-and-Latin-America-the-role-of-distortionary-infrastructures-and-policies
http://hdl.handle.net/10986/29995