To collect tax revenue and maximize the use of scarce enforcement capacity, some tax administrations focus their enforcement efforts disproportionately on large firms instead of enforcing taxes evenly on firms of all sizes: small, medium, or large. This Research & Policy Brief provides evidence that size-dependent tax enforcement is prevalent, especially in lower-income countries, leading to increasing effective tax rates as firms become larger. The...
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INFORMATION
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2021/04/02
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Fiche
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157741
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1
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1
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2021/03/26
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Disclosed
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Targeting Tax Enforcement Efforts on Larger Firms : A Necessary Distortion?
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tax enforcement
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