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Small business tax policy, informality, and tax evasion -- evidence from Georgia (English)

Abstract

Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal firm creation and tax compliance. The results... See More +

Details

  • Bruhn, Miriam; Loeprick, Jan;
  • 2014/08/01
  • Policy Research Working Paper
  • WPS7010
  • 1
  • 1
  • Georgia
  • Europe and Central Asia
  • 2014/08/01
  • Small business tax policy, informality, and tax evasion -- evidence from Georgia
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