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Small Business Taxation : Reform to Encourage Formality and Firm Growth

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  • Jan Loeprick

Abstract

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Suggested Citation

  • Jan Loeprick, 2009. "Small Business Taxation : Reform to Encourage Formality and Firm Growth," World Bank Publications - Reports 10571, The World Bank Group.
    • Handle: RePEc:wbk:wboper:10571
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    File URL: https://openknowledge.worldbank.org/bitstream/handle/10986/10571/483130BRI0SMEt10Box338894B01PUBLIC1.pdf?sequence=1
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    References listed on IDEAS

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    1. Mr. Peter Stella, 1992. "Tax Farming: A Radical Solution for Developing Country Tax Problems?," IMF Working Papers 1992/070, International Monetary Fund.
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    Cited by:

    1. AfDB AfDB, 2016. "North Africa - Working paper - Addressing informality in Egypt," Working Paper Series 2327, African Development Bank.
    2. Mpofu Favourate Y Sebele, 2021. "Informal Sector Taxation and Enforcement in African Countries: How plausible and achievable are the motives behind? A Critical Literature Review," Open Economics, De Gruyter, vol. 4(1), pages 72-97, January.
    3. Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.
    4. Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Publications - Reports 10485, The World Bank Group.
    5. Godwin Dube & Daniela Casale, 2019. "Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 47-66, January.
    6. repec:idq:ictduk:13663 is not listed on IDEAS
    7. Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.

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    3. Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.

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