Presumptive Income Taxation: Administrative, Efficiency, and Equity Aspects
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Summary:
This paper discusses assessment of income on the basis of approximate indicators as opposed to conventional records. Such a method of assessment, known as presumptive income taxation, is widely used in many developing and industrial countries; however, it has been neglected in public finance literature. In most cases the presumptive approach has been followed for administrative reasons, but this paper argues that more attention should be paid to the efficiency implications of presumptive taxes.
Series:
Working Paper No. 1987/054
Subject:
Income and capital gains taxes Income tax systems National accounts Personal income Presumptive tax Revenue administration Tax administration core functions Taxes
Frequency:
Annually
English
Publication Date:
August 1, 1987
ISBN/ISSN:
9781451969375/1018-5941
Stock No:
WPIEA0541987
Pages:
21
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