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Not(ch) your average tax system : corporate taxation under weak enforcement (English)

Abstract

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 and ... See More +

Details

  • Bachas, Pierre Jean; Soto, Mauricio;
  • 2018/07/12 09:27:02
  • Policy Research Working Paper
  • WPS8524
  • 1
  • 1
  • Costa Rica
  • Latin America & Caribbean
  • 2018/07/12 09:24:03
  • Disclosed
  • Not(ch) your average tax system : corporate taxation under weak enforcement
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