A field experiment in Sri Lanka provides informal firms incentives to formalize. Information about the registration process and reimbursement of direct costs does not increase registration. Payments equivalent to one-half to one month (alternatively, two months) of the median firm’s profits leads to registration of around one-fifth (alternatively, one-half) of firms. Land ownership issues are the most common reason for not registering. Follow-up surveys...
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INFORMACIÓN
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2013/04/01
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Artículo de periódico
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92926
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1
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1
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2014/12/05
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Disclosed
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The demand for, and consequences of, formalization among informal firms in Sri Lanka
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present value of tax payments