Formalisation Through Taxation

Paraguay’s Approach and Its Implications

Jonas Richter

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English

Springer Nature Switzerland AG
21 October 2019

Economics; Development economics; Political economy; Corporate finance; Corporate tax

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 potentialway of how the taxpayers respond politically to the enhanced fiscal imperative.

By: Jonas Richter
Imprint: Springer Nature Switzerland AG
Country of Publication: Switzerland
Edition: 1st ed. 2019
Dimensions: Height: 210mm, Width: 148mm,
Weight: 454g
ISBN: 9783030292812
ISBN 10: 3030292819
Pages: 117
Publication Date: 21 October 2019
Audience: Professional and scholarly , Undergraduate
Format: Hardback
Publisher's Status: Active

1. Introduction.- 2. Literature Review.- 3. Research Methodology.- 4. The Evolution of the Paraguayan Tax System.- 5. A Formalising Economy.- 6. Political Consequences.- 7. Discussion and Conclusion.

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.