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...
| Auteur principal: | |
|---|---|
| Format: | Revue |
| Langue: | English |
| Publié: |
Washington, D.C. :
International Monetary Fund,
1993.
|
| Collection: | IMF Working Papers; Working Paper ;
No. 1993/069 |
| Accès en ligne: | Full text available on IMF |