Presumptive Taxation : Revenue and Automatic Stabilizer Aspects /

Presumptive taxation has been adopted in many countries to tax hard-to-tax activities and reduce evasion. Further, in view of the possible efficiency gains from such techniques, a case can be made for adopting presumptive taxation of global income. This paper addresses two questions. First, could re...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Erbas, S.
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 1993.
Cyfres:IMF Working Papers; Working Paper ; No. 1993/069
Mynediad Ar-lein:Full text available on IMF