Tax Administration and the Small Taxpayer
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Cited by:
- María L. Granda & Carla Zambrano, 2012. "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers) 63338, Inter-American Development Bank.
- Granda, María L. & Zambrano, Carla, 2012. "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers) 3884, Inter-American Development Bank.
- Richard Baldwin & Toshihiro Okubo, 2009.
"Tax Reform, Delocation, and Heterogeneous Firms,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(4), pages 741-764, December.
- Baldwin, Richard & Okubo, Toshihiro, 2009. "Tax reform, delocation and heterogeneous firms," CEPR Discussion Papers 7340, C.E.P.R. Discussion Papers.
- Richard Baldwin & Toshihiro Okubo, 2009. "Tax reform, delocation and heterogeneous firms," NBER Working Papers 15109, National Bureau of Economic Research, Inc.
- Doubell Chamberlain & Anja Smith, 2006. "Recent Findings on Tax-Related Regulatory Burden on SMMEs in South Africa. Literature Review and Policy Options," Working Papers 06105, University of Cape Town, Development Policy Research Unit.
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Keywords
PDP; small taxpayer; tax administration; tax evasion; tax structure; administration measure; GDP ratio; Tax policy; tax administration; small taxpayers; large taxpayer units; services sector; tax administration and the small taxpayer; taxpayer base; tax simplification; taxpayer group; tax statute; tax administrator; tax practice; revenue productivity; taxpayer size; taxpayer separation; tax calculation; Income tax systems; Value-added tax; Tax administration core functions; Small and medium enterprises; Social security contributions; Asia and Pacific; Australia and New Zealand; Eastern Europe; North America; Northern Europe;All these keywords.
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