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

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
Format: Working Paper
Language:English
Published: World Bank, Washington, DC 2018
Subjects:
TAX EVASION
BUSINESS ENVIRONMENT
INSTITUTIONAL REFORM
PUBLIC SECTOR REFORM
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

Internet

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

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