Документы и доклады
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Corporate Responses to Size-Based Tax Rates in Lithuania (Английский)
This paper studies how firms respond to differential, size-based tax rates using administrative tax data in Lithuania. Exploiting a notch in the tax schedule faced by corporations, it documents strong...
Типу документа: Рабочий документ в рамках исследования вопросов политики Номер отчета: WPS10500 Дата подготовки документа: 26 июня 2023 года Тип раскрытия информации: Disclosed Автор: Garriga,Pablo,De Gouvea Scot De Arruda,Thiago
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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 (Английский)
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...
Типу документа: Доклад/ отчет Номер отчета: 179951 Дата подготовки документа: 1 декабря 2022 года Тип раскрытия информации: Disclosed Автор: World Bank
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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 (Английский)
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. The report provides...
Типу документа: Доклад/ отчет Номер отчета: 179951 Дата подготовки документа: 1 декабря 2022 года Тип раскрытия информации: Disclosed Автор: World Bank
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Recommendation Report Analyzing the Size and Effects of Tax Optimization and Bunching with a Microsimulation Tool : Output 4 (Английский)
This recommendation report analyzing the size and effects of tax optimization and bunching with a microsimulation tool covers the deliverable 4 of the technical assistance under the project “Lithuania:...
Типу документа: Доклад/ отчет Номер отчета: 179951 Дата подготовки документа: 1 декабря 2022 года Тип раскрытия информации: Disclosed Автор: World Bank