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Not(ch) Your Average Tax System : Corporate Taxation under Weak Enforcement

How should developing countries tax corporate income? This paper studies this question in Costa Rica, where firms face discontinuously higher average tax rates on profits when their revenue marginally increases. The paper combines a discontinuity a...

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Bibliographic Details
Main Authors: Bachas, Pierre, Soto, Mauricio
Language:English
Published: World Bank, Washington, DC 2018
Subjects:
TAXATION
TAX ELASTICITY
TAX EVASION
CORPORATE TAX
PROFIT ELASTICITY
Online Access:http://documents.worldbank.org/curated/en/174111531402052903/Not-ch-your-average-tax-system-corporate-taxation-under-weak-enforcement
http://hdl.handle.net/10986/29997

Internet

http://documents.worldbank.org/curated/en/174111531402052903/Not-ch-your-average-tax-system-corporate-taxation-under-weak-enforcement
http://hdl.handle.net/10986/29997

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