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Taxation and the shadow economy : how the tax system can stimulate and enforce the formalization of business activities (English)

Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost all developing countries. ... See More +

Policy Research Working Paper WPS8391 MAR 30, 2018

Awasthi,Rajul; Engelschalk,Michael Disclosed

MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes (English)

The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. ... See More +

Policy Research Working Paper WPS7449 OCT 19, 2015

Engelschalk,Michael; Loeprick,Jan Disclosed

Tax reform in Vietnam : toward a more efficient and equitable system (English)

In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate into the world economy are among the key drivers of this achievement. ... See More +

Working Paper 66317 SEP 30, 2011

Shukla, Gangadha Prasad; Pham, Duc Minh; Engelschalk, Michael; Minh Le, Tuan Vietnamese Disclosed

Tax reform in Vietnam : toward a more efficient and equitable system : Cai cach thue o Viet Nam : huong toi mot he thong hieu qua va cong bang hon (Vietnamese)

In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate into the world economy are among the key drivers of this achievement. ... See More +

Working Paper 66317 SEP 30, 2011

Shukla, Gangadha Prasad; Pham, Duc Minh; Engelschalk, Michael; Minh Le, Tuan English Disclosed

Designing a tax system for micro and small businesses : guide for practitioners (English)

This toolkit provides a number of options for reforming the tax system to facilitate small business compliance. While it does include some tax administration reform options, the focus of the toolkit is on the tax policy side. ... See More +

Working Paper 42435 DEC 01, 2007

Engelschalk, Michael Disclosed

Small business taxation in transition countries (English)

With the move to a market economy the number of small businesses has grown substantially in most transition countries. However, complicated tax laws and administrative practices as well as the lack of a culture of voluntary tax compliance provide strong incentives to operate outside the formal economy. ... See More +

Working Paper 35109 JUN 01, 2005

Engelschalk, Michael Disclosed

Philippines an opportunity for renewed poverty reduction (English)

This report contains many policy recommendations which are recognized by the Government, but they cannot all be implemented at once. While the Government has made progress in addressing a number of these issues, a well phased and coordinated implementation plan is needed to build the momentum necessary to achieve the MTPDP growth and poverty reduction targets. ... See More +

Working Paper 41677 FEB 22, 2002

McKay, Lloyd; Balbosa, Joven; Brahmbhatt, Milan; Datt, Gaurav; Engelschalk, Michael; Ho, Teresa; Weist, Dana; Tria, Cheloy Disclosed