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Small Business Tax Regimes

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  • Jacqueline Coolidge
  • Fatih Yilmaz

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Suggested Citation

  • Jacqueline Coolidge & Fatih Yilmaz, 2016. "Small Business Tax Regimes," World Bank Publications - Reports 24250, The World Bank Group.
    • Handle: RePEc:wbk:wboper:24250
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    References listed on IDEAS

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    1. Bird, Richard M. & Martinez-Vazquez, Jorge & Torgler, Benno, 2008. "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 55-71, March.
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    Cited by:

    1. Era Dabla-Norris & Florian Misch & Duncan Cleary & Munawer Khwaja, 2020. "The quality of tax administration and firm performance: evidence from developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 514-551, June.
    2. Hoy, Christopher Alexander & De Gouvea Scot de Arruda, Thiago & Oguso, Alex & Custers,Anna & Zalo,Daniel & Doino, Ruggero & Karver, Jonathan George & Orgeira Pillai, Nicolas, 2024. "Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa," Policy Research Working Paper Series 10909, The World Bank.
    3. Tourek, Gabriel, 2022. "Targeting in tax behavior: Evidence from Rwandan firms," Journal of Development Economics, Elsevier, vol. 158(C).
    4. Feng Wei & Jean-François Wen, 2019. "The Optimal Turnover Threshold and Tax Rate for SMEs," IMF Working Papers 2019/098, International Monetary Fund.

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