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...
| Main Authors: | , |
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| Format: | Working Paper |
| Language: | English |
| Published: |
World Bank, Washington, DC
2018
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| Subjects: | |
| 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 |