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

Tax 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 o...

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Bibliographic Details
Main Author: Bruhn, Miriam
Format: Viewpoint
Language:English
Published: World Bank, Washington, DC 2012
Subjects:
Online Access:http://documents.worldbank.org/curated/en/2011/12/16198906/reforming-business-taxes-effect-private-sector-development
http://hdl.handle.net/10986/11053

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