Small-Business Participation in the Informal Sector of an Emerging Economy.

We investigate the characteristics of the owners of small businesses that participate in the informal sector of an emerging economy and their perception of the risk of detection by tax authorities while doing so. Data are gathered from a survey covering 1027 small businesses in Trinidad and Tobago....

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Bibliographic Details

Published in:	Journal of Development Studies Vol. 44; no. 10; pp. 1531 - 1554
Main Authors:	Sookram, Sandra, Watson, PatrickKent
Format:	Article
Published:	Taylor & Francis Ltd Nov2008
Subjects:	Tax laws Taxation of small businesses Informal sector Tax evasion Surveys Developing countries Trinidad & Tobago
Online Access:	View this record in EBSCOhost