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The Tax Elasticity of Formal Work in Sub-Saharan African Countries.

When seeking to increase their tax revenues, policy makers face a likely tradeoff between decreasing personal income tax rates (making formalizing more attractive and potentially contributing to revenue) and alternatively raising tax rates (potentially slowing down the formalization of the economy i...

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Publicado en:Journal of Development Studies Vol. 60; no. 2; pp. 217 - 245
Autores principales: McKay, Andy, Pirttilä, Jukka, Schimanski, Caroline
Formato: Artículo
Publicado: Taylor & Francis Ltd Feb2024
Materias:
Tanzania
Sub-Saharan Africa
Ghana
Informal sector
Taxation
Income tax
Internal revenue
Tax rates
Elasticity
Business revenue
Acceso en línea:Ver este registro en EBSCOhost