Report Assessing the Impacts of Tax Optimization and Bunching in MEs and Self-employed and Legal Entities Responses to Size-based Tax Rates in Lithuania : Output 1 and 2 (English)

This report corresponds to the Outputs 1 and 2 of the TSI Project 20LT09: Micro Enterprises and Self-employed Tax Regulatory Assessment for Removing Hurdles to Growth in Lithuania. This report studies how legal entities in Lithuania respond to the existence of differential tax rates based on firm size. These types of policies are usually justified on the grounds of providing support for entrepreneurs and small and medium enterprises (SMEs). However...
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DETAILS

  • World Bank;

  • 2022/12/01

  • Report

  • 179951

  • 1

  • Lithuania,

  • Europe and Central Asia,

  • 2023/02/06

  • Disclosed

  • Report Assessing the Impacts of Tax Optimization and Bunching in MEs and Self-employed and Legal Entities Responses to Size-based Tax Rates in Lithuania : Output 1 and 2

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Citation

World Bank.

Report Assessing the Impacts of Tax Optimization and Bunching in MEs and Self-employed and Legal Entities Responses to Size-based Tax Rates in Lithuania : Output 1 and 2 (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099085002062326444

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