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Sous la protection de l'ombre
			: La croissance de l'économie souterraine

Sous la protection de l'ombre : La croissance de l'économie souterraine »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

DOI: http://dx.doi.org/10.5089/9781589061514.051

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

The Optimal Turnover Threshold and Tax Rate for SMEs

The Optimal Turnover Threshold and Tax Rate for SMEs »

Source: The Optimal Turnover Threshold and Tax Rate for SMEs

Volume/Issue: 2019/98

Series: IMF Working Papers

Author(s): Feng Wei , and Jean-François Wen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

ISBN: 9781498312295

Keywords: Tax reforms, Tax rates, Tax revenue, Alternative minimum taxes, Effective tax rate, Turnover Tax, Threshold, Corporate Income Tax, Tax Compliance, Informality

Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal an...

Les économies de l’ombre

Les économies de l’ombre »

Source: Sous la protection de l'ombre : La croissance de l'économie souterraine

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Un ouvrier d’usine conduit le soir, après sa journée de travail, un taxi non déclaré; un plombier répare un aiyau pour un client et reçoit un paiement au comptant qu’il ne déclare p...

Back Matter

Back Matter »

Source: Sous la protection de l'ombre : La croissance de l'économie souterraine

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

The Optimal Turnover Threshold and Tax Rate for SMEs

The Optimal Turnover Threshold and Tax Rate for SMEs »

Volume/Issue: 2019/98

Series: IMF Working Papers

Author(s): Feng Wei , and Jean-François Wen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

DOI: http://dx.doi.org/10.5089/9781498312295.001

ISBN: 9781498312295

Keywords: Tax reforms, Tax rates, Tax revenue, Alternative minimum taxes, Effective tax rate, Turnover Tax, Threshold, Corporate Income Tax, Tax Compliance, Informality

Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal an...

Front Matter

Front Matter »

Source: Sous la protection de l'ombre : La croissance de l'économie souterraine

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...