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- W622647285 abstract "The administration of tax statutes materially determines their economic effects. A survey of Cameroonian businesses, a country seemingly typical of its economic level, demonstrates widespread erosion of the tax bases paid by businesses through exemptions and evasion. Businesses seem willing to provide information on these potentially confidential activities. The survey provides information on the number of businesses evading taxes or having exemptions, on the characteristics of these businesses relative to others, on whether businesses maintain information of use to the tax administration, on the contacts bewteen the administration and businesses affecting evasion, and on penalties imposed by the administration." @default.
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- W622647285 date "1995-10-31" @default.
- W622647285 modified "2023-09-27" @default.
- W622647285 title "Revenue erosion through exemption and evasion in poor countries" @default.
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