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|z 9781451969375
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|a Casanegra de Jantscher, Milka.
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|a Presumptive Income Taxation :
|b Administrative, Efficiency, and Equity Aspects /
|c Milka Casanegra de Jantscher, Vito Tanzi.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1987.
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|a 1 online resource (21 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 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.
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|a Mode of access: Internet
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|a Tanzi, Vito.
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|a IMF Working Papers; Working Paper ;
|v No. 1987/054
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1987/054/001.1987.issue-054-en.xml
|z IMF e-Library
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