Tax Evasion in Africa and Latin America : The Role of Distortionary Infrastructures and Policies /
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 to show that tax evasion and distortio...
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| Format: | Book |
| Language: | English |
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Washington, D.C. :
The World Bank,
2018
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| Series: | Policy research working papers
World Bank e-Library |
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