A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation /

A tax on gross assets has been introduced in some developing countries where several factors (most notably, high inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea of a tax on the value of assets, rather than on the income that the assets generate, se...

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Detalles Bibliográficos
Autor principal: Sadka, Efraim
Otros Autores: Tanzi, Vito
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 1992.
Colección:IMF Working Papers; Working Paper ; No. 1992/016
Acceso en línea:Full text available on IMF