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  1. Preferential tax regimes for MSMEs
    operational aspects, impact evidence and policy implications
    Autor*in: Marchese, Marco
    Erschienen: 2021
    Verlag:  International Labour Organization, Geneva, Switzerland

    Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging... mehr

    Zugang:
    Resolving-System (kostenfrei)

    Standort:
    Max-Planck-Institut für ausländisches öffentliches Recht und Völkerrecht, Bibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 709
    Fernleihe:
    keine Fernleihe

     

    Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging economies, notably from Latin America, where this policy has been more widely used and assessed. The first section of the paper introduces some general principles in small business income taxation which help set the context of PTRs for MSMEs. The second section explains the main reasons in favour and against PTRs for MSMEs. The third section introduces a typology of PTRs for MSMEs, focusing on the operational aspects of the two most relevant types in emerging economies: presumptive regimes and small business tax rates. The fourth section discusses the existing empirical evidence on the impact of presumptive regimes on enterprise formalization, enterprise growth and so-called “threshold effects” (when companies avoid growing not to lose preferential taxation). The fifth section draws the main policy messages, while conclusions summarise and put forward some future research ideas.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789220349458; 9789220349465; 9789220349472
    Weitere Identifier:
    hdl: 10419/263099
    Schriftenreihe: ILO working paper / International Labour Organization ; 33 (June/2021)
    Schlagworte: informal employment; labour law; microenterprises; small enterprises; informal economy; fiscal policy; labour administration
    Umfang: 1 Online-Ressource (35 Seiten), Illustrationen
    Bemerkung(en):

    Gesehen am 29.11.2021
  2. The effect of rural electrification on firm creation
    new evidence from Ghana
    Autor*in: Carlowitz, Tom
    Erschienen: September 2021
    Verlag:  Centre for the Study of African Economies, Oxford

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VSP 1859
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: CSAE working paper ; WPS/2021, 12
    Schlagworte: rural electrification; infrastructure; microenterprises; firms; Ghana
    Umfang: 1 Online-Ressource (28 Seiten), Illustrationen
  3. Regímenes tributarios preferenciales para la MIPYME
    aspectos operativos, pruebas de impacto y lecciones en materia de políticas publicas
    Autor*in: Marchese, Marco
    Erschienen: [2021]
    Verlag:  International Labour Organization, Geneva, Switzerland

    Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    Max-Planck-Institut für ausländisches öffentliches Recht und Völkerrecht, Bibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 709
    Fernleihe:
    keine Fernleihe

     

    Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging economies, notably from Latin America, where this policy has been more widely used and assessed. The first section of the paper introduces some general principles in small business income taxation which help set the context of PTRs for MSMEs. The second section explains the main reasons in favour and against PTRs for MSMEs. The third section introduces a typology of PTRs for MSMEs, focusing on the operational aspects of the two most relevant types in emerging economies: presumptive regimes and small business tax rates. The fourth section discusses the existing empirical evidence on the impact of presumptive regimes on enterprise formalization, enterprise growth and so-called "threshold effects" (when companies avoid growing not to lose preferential taxation). The fifth section draws the main policy messages, while conclusions summarise and put forward some future research ideas.

     
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    Quelle: Verbundkataloge
    Sprache: Spanisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789220351031; 9789220351048; 9789220351055
    Weitere Identifier:
    hdl: 10419/265581
    Schriftenreihe: Documento de trabajo de la OIT / Organización Internacional del Trabajo ; 33 (12/2021)
    Schlagworte: informal employment; labour law; microenterprises; small enterprises; informal economy; fiscal policy; labour administration
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  4. Staying afloat in the milk business
    borrowing and selling on credit among informal milk vendors in Nairobi
    Autor*in: Myers, Emily C.; Heckert, Jessica; Galiè, Alessandra; Njiru, Nelly; Alonso, Silvia
    Erschienen: [2021]
    Verlag:  International Food Policy Research Institute, Washington, DC, USA

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: IFPRI discussion paper ; 02039 (August 2021)
    Schlagworte: credit; microenterprises; gender; agricultural value chains; informal sector; qualitative methods
    Umfang: 1 Online-Ressource (circa 48 Seiten), Illustrationen
  5. Les régimes fiscaux préférentiels pour les MPME
    aspects opérationnels, preuves de leur impact et incidences sur le plan des politiques
    Autor*in: Marchese, Marco
    Erschienen: 2021
    Verlag:  Organisation internationale du Travail, Genève, Suisse

    Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 709
    Fernleihe:
    keine Fernleihe

     

    Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging economies, notably from Latin America, where this policy has been more widely used and assessed. The first section of the paper introduces some general principles in small business income taxation which help set the context of PTRs for MSMEs. The second section explains the main reasons in favour and against PTRs for MSMEs. The third section introduces a typology of PTRs for MSMEs, focusing on the operational aspects of the two most relevant types in emerging economies: presumptive regimes and small business tax rates. The fourth section discusses the existing empirical evidence on the impact of presumptive regimes on enterprise formalization, enterprise growth and so-called "threshold effects" (when companies avoid growing not to lose preferential taxation). The fifth section draws the main policy messages, while conclusions summarise and put forward some future research ideas.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Französisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789220350096; 9789220350102; 9789220350119
    Weitere Identifier:
    hdl: 10419/278321
    Schriftenreihe: Document de travail de l'OIT / Organisation internationale du Travail ; 33 (Juillet 2021)
    Schlagworte: informal employment; labour law; microenterprises; small enterprises; informal economy; fiscal policy; labour administration
    Umfang: 1 Online-Ressource (circa 44 Seiten), Illustrationen