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Tax Evasion in Africa and Latin America : the role of distortionary infrastructures and policies (English)

Abstract

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 American countries...  See More +

Details

  • Kouame, Wilfried Anicet Kouakou; Goyette, Jonathan;
  • 2018/07/11 14:23:00
  • Policy Research Working Paper;
  • WPS8522
  • 1
  • 1
  • AfricaLatin America
  • AfricaLatin America & Caribbean
  • 2018/07/11 14:18:32
  • Disclosed
  • Tax Evasion in Africa and Latin America : the role of distortionary infrastructures and policies
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