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Taxing the small: Fostering tax compliance among small enterprises in developing countries

In: Taxation and Development: The Weakest Link?

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  • William F. Fox
  • Matthew N. Murray

Abstract

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.

Suggested Citation

  • William F. Fox & Matthew N. Murray, 2014. "Taxing the small: Fostering tax compliance among small enterprises in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 6, pages 170-192, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:15750_6
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    References listed on IDEAS

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    1. Benno Torgler, 2002. "Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 16(5), pages 657-683, December.
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    7. Krishna, Aradhna & Slemrod, Joel, 2003. "Behavioral Public Finance: Tax Design As Price Presentation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 189-203, March.
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    13. repec:bla:jecsur:v:16:y:2002:i:5:p:657-83 is not listed on IDEAS
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    Cited by:

    1. Alex Reuben Kira, 2017. "An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 253-267, January.

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