TY  - BOOK
AU  - Kapaz, Emerson
AU  - Kenyon, Thomas
PY  - 2012
DA  - 2012//
TI  - Informality Trap: Tax Evasion, Finance, and Productivity in Brazil
T3  - Viewpoint
PB  - World Bank
CY  - Washington, DC
KW  - ACCURATE INFORMATION
KW  - AFFILIATED ORGANIZATIONS
KW  - COMPANY
KW  - COMPETITORS
KW  - CUSTOMS AUTHORITIES
KW  - DEVICES
KW  - ELECTRONICS
KW  - EMPLOYMENT
KW  - ENTREPRENEURS
KW  - FEDERAL TAXES
KW  - FIRM SIZE
KW  - FIRMS
KW  - GOVERNMENT REGULATIONS
KW  - INNOVATIONS
KW  - INTERNAL REVENUE
KW  - INVESTMENT CLIMATE
KW  - INVESTMENT CLIMATE ASSESSMENT
KW  - LAWYERS
KW  - MANUFACTURERS
KW  - PROFITABILITY
KW  - PUBLIC POLICY INNOVATIONS
KW  - REGULATORY BURDEN
KW  - SALES TAX
KW  - SHOPS
KW  - SMALL BUSINESS
KW  - SMALL ENTERPRISES
KW  - TAX ADMINISTRATION
KW  - TAX AUTHORITIES
KW  - TAX BANDS
KW  - TAX BASE
KW  - TAX BURDEN
KW  - TAX COLLECTION
KW  - TAX COMPLIANCE
KW  - TAX ENFORCEMENT
KW  - TAX EVASION
KW  - TAX OBLIGATIONS
KW  - TAX RATES
KW  - TAX REFORM
KW  - TAXATION
KW  - TELECOMMUNICATIONS
KW  - TRANSPARENCY
AB  - This Note highlights the adverse consequences of informality for private sector development and explains what governments can do about it. It uses new data from the World Bank's Investment Climate Survey in Brazil that show for the first time the extent of tax evasion and confirm that informal firms are less productive and less likely to access financial markets than other firms. It also provides some advice on how to tackle the problem-by emphasizing the benefits of regulatory compliance, reducing the costs of going formal, and tightening up enforcement
UR  - http://hdl.handle.net/10986/11201
LA  - English
ID  - 79757137X
ER  -