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2019 | OriginalPaper | Chapter

7. Discussion and Conclusion

Author : Jonas Richter

Published in: Formalisation Through Taxation

Publisher: Springer International Publishing

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Abstract

This chapter summarises the data provided and the various arguments made by this book and imbeds them in the corresponding literature. The chapter re-emphasises in this regard the profound effect that the different alterations in Paraguay’s tax regime have on the informal economy, essentially due to both, the reduced costs of operating formally and the nudging process introduced by the deductible-personal income tax. The chapter closes by suggesting several future research areas and highlights the shortcomings of this book.

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Metadata
Title
Discussion and Conclusion
Author
Jonas Richter
Copyright Year
2019
Book
Formalisation Through Taxation

Print ISBN: 978-3-030-29281-2

Electronic ISBN: 978-3-030-29282-9

Copyright Year: 2019

DOI
https://doi.org/10.1007/978-3-030-29282-9_7

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