Format:
Online-Ressource (21 p)
Edition:
Online-Ausg.
ISBN:
1451969376
,
9781451969375
Series Statement:
IMF Working Papers Working Paper No. 87/54
Content:
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
Additional Edition:
Erscheint auch als Druck-Ausgabe Casanegra de Jantscher, Milka Presumptive Income Taxation: Administrative, Efficiency, and Equity Aspects Washington, D.C. : International Monetary Fund, 1987 ISBN 9781451969375
Language:
English
DOI:
10.5089/9781451969375.001
