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Formalisation Through Taxation

Paraguay’s Approach and Its Implications

Authors: Richter, Jonas

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  • Studies the initial impact of consumer-driven business formalization in Paraguay, the first of its kind in the developing world
  • Offers new insight into a one-of-a-kind tax policy experiment as a vehicle to reduce informality
  • Derives from interviews with market participants, bureaucrats, current and former leading politicians, and experts in Paraguay
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eBook 41,64 €
price for Spain (gross)
  • ISBN 978-3-030-29282-9
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 51,99 €
price for Spain (gross)
  • Due: December 5, 2019
  • ISBN 978-3-030-29281-2
  • Free shipping for individuals worldwide
  • The final prices may differ from the prices shown due to specifics of VAT rules
About this book

In developing countries, such as Paraguay, informality remains a prevalent and persistent issue. Many avoid formal registration with the authorities and evade tax payments. However, a growing academic literature argues for an interrelation between a broader tax base and a country’s economic and democratic development. A strand of this literature focuses on the means of taxing the informal sector and argues for positive revenue and growth effects. This Palgrave Pivot analyses Paraguay’s 2004 and 2012 tax reforms using both qualitative and quantitative data. It illustrates that the country’s personal income tax, as well as other alterations in the tax system, constitute an incentive and nudging mechanism that leads to a formalisation process of economic activity, and consequently to a broader tax base. Using interview and tax data, the book demonstrates how the reform initiates a rising demand of formalised purchases from both customers and businesses. It further suggests a potential way of how the taxpayers respond politically to the enhanced fiscal imperative.

About the authors

Jonas Richter holds an MPhil in Development Studies from Oxford University, UK and a BA in Economics and Business Studies from the University of Stirling. He has since worked at the World Bank. His research interest encompasses firm development, informality, tax-regimes and productive inclusion.

Table of contents (7 chapters)

Table of contents (7 chapters)

Buy this book

eBook 41,64 €
price for Spain (gross)
  • ISBN 978-3-030-29282-9
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 51,99 €
price for Spain (gross)
  • Due: December 5, 2019
  • ISBN 978-3-030-29281-2
  • Free shipping for individuals worldwide
  • The final prices may differ from the prices shown due to specifics of VAT rules
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Bibliographic Information

Bibliographic Information
Book Title
Formalisation Through Taxation
Book Subtitle
Paraguay’s Approach and Its Implications
Authors
Copyright
2019
Publisher
Palgrave Pivot
Copyright Holder
The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG
eBook ISBN
978-3-030-29282-9
DOI
10.1007/978-3-030-29282-9
Hardcover ISBN
978-3-030-29281-2
Edition Number
1
Number of Pages
XIII, 117
Number of Illustrations
9 b/w illustrations
Topics