Tax structures in developing countries: Many puzzles and a possible explanation

• 成果类型: Article
• 署名作者: Gordon, Roger; Li, Wei
• 署名单位: University of California System; University of California San Diego; University of Virginia
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2009.04.001
• 发表日期: 2009
• 页码: 855-866
• 关键词: Tax policy in developing countries; Informal economy; inflation; TARIFFS; Red tape; Capital taxes; CORRUPTION

摘要

Tax policies seen in developing countries are puzzling on many dimensions, given the sharp contrast between these policies and both those seen in developed countries and those forecast in the optimal tax literature. In this paper, we explore how forecasted policies change if firms can Successfully evade taxes by conducting all business in cash, thereby avoiding any use of the financial sector. The forecasted policies are now much closer to those observed. (C) 2009 Elsevier B.V. All rights reserved.