Browsing by Author "8182dba0-2c5b-4015-a63b-73fc3d53fa8b"
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Engel Goetz, Eduardo; Agostini, Claudio; Repetto, Andrea; Vergara, Damian (Springer, 2018)Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to ...