Taxation Base in Developing Countries

By E. Auriol, Michael Warlters. 2005

259 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/2e62a84945027624a50e8c2b24f830b7d7fc4e8e

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Citations in the corpus

Regulation of entry, labor market institutions and the informal sector (2010, background): “Similarly, Auriol and Warlters (2005) argue that a major determinant of micro-enterprises informality in developing countries is the existence of high xed”
Informal sector: The credit market channel (2005, methodology): “After presenting a model along this line, Auriol and Warlters (2004) build on this data and argue that informality is best explained by a combination of level of development, population size, and cost of entry.”
Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization (2009, background): “…developing countries may have an incentive to increase barriers to market entry by smaller firms—through, for example, a complex and costly regulatory system—so as to keep a high concentration of profits in large corporations, from which they can easily collect taxes (Auriol and Warlters, 2005).”
Social Protection for the Poor and Poorest in Developing Countries: Reflections on a Quiet Revolution (2009, background): “income countries (Auriol and Warlters, 2002; Warlters and Auriol, 2005). xx Sumarto et al. (2008) discuss how the expansion of social protection in Indonesia was financed”
Coming out of the shadows? Estimating the impact of bureaucracy simplification and tax cut on formality in Brazilian microenterprises (2012, background): “Auriol and Warlters (2005), using a sample of 53 countries, also show that the shadow economy diminishes when the fixed cost of market entry is reduced.”
On Tax Efforts and Colonial Heritage in Africa (2010, background): “Raising barriers to entry can be consistent with a deliberate government policy for raising tax revenue by generating market power for those permitted to function in the protected sector, and hence rents (Auriol and Warlters, 2002).”