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

Resumo

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...  Exibir mais +

Detalhes

  • Kouame, Wilfried Anicet Kouakou; Goyette, Jonathan;
  • 2018/07/11 14:23:00
  • Documento de trabalho sobre pesquisa de políticas;
  • WPS8522
  • 1
  • 1
  • ÁfricaAmérica Latina
  • ÁfricaAmérica Latina e Caribe
  • 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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