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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Richter, J. (2019). Discussion and Conclusion. In: Formalisation Through Taxation. Palgrave Pivot, Cham. https://doi.org/10.1007/978-3-030-29282-9_7
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DOI: https://doi.org/10.1007/978-3-030-29282-9_7
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