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Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation?
其他書名
Do They Lead Firms to Underreport Revenues?
出版2014
URLhttp://books.google.com.hk/books?id=T2r7wQEACAAJ&hl=&source=gbs_api
註釋This note highlights research using administrative data from the Georgian Tax Authority to estimate the effects of special tax regimes for micro and small enterprises on formal firm creation and tax compliance. This work was carried out under the Investment Climate Impact Program.