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|z 9781451842135
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|a 1018-5941
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|a Tadesse, Helaway.
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|a Presumptive Taxation in Sub-Saharan Africa :
|b Experiences and Prospects /
|c Helaway Tadesse, Gunther Taube.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1996.
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|a 1 online resource (49 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a Considering the need to broaden the tax base and to increase tax revenue in an efficient, equitable, and cost-effective manner, this paper analyzes presumptive taxation methods and their application in sub-Saharan Africa. Presumptive taxation involves simple techniques to capture income that frequently escapes conventional taxation. Presumptive taxation methods could be used more intensively in sub-Saharan Africa, and presumptive taxes on imports, withholding schemes, and graduated business license fees are most effective in raising additional tax revenue in a way commensurate with efficiency, equity, and administrative expediency. Also, intensified presumptive taxation will need stronger institutional capacity in tax administration.
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|a Mode of access: Internet
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|a Taube, Gunther.
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|a IMF Working Papers; Working Paper ;
|v No. 1996/005
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1996/005/001.1996.issue-005-en.xml
|z IMF e-Library
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