The problem of gross receipts taxes in Indonesia: Economic distortions and policy options
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More about this item
Keywords
Gross Receipts Taxes; Economic Distortion; Hard-to-Tax; Administrative Capacity; Informal Sector;All these keywords.
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
NEP fields
This paper has been announced in the following NEP Reports:- NEP-IUE-2020-06-22 (Informal and Underground Economics)
- NEP-MAC-2020-06-22 (Macroeconomics)
- NEP-PUB-2020-06-22 (Public Finance)
- NEP-SEA-2020-06-22 (South East Asia)
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