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...
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| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
1993.
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| Series: | IMF Working Papers; Working Paper ;
No. 1993/069 |
| Online Access: | Full text available on IMF |