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Presumptive Income Taxation Administrative, Efficiency, and Equity Aspects

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 literat...

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Bibliographic Details
Main Author: Casanegra de Jantscher, Milka
Other Authors: Tanzi, Vito
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 1987
Series:IMF Working Papers
Subjects:
Presumptive Tax
Revenue Administration
Income Tax
Macroeconomics
Income Tax Systems
Taxation
Personal Income
Taxes
Taxation, Subsidies, And Revenue: General
Income
National Accounts
Personal Income, Wealth, And Their Distributions
Income And Capital Gains Taxes
Tax Administration And Procedure
Personal Income And Other Nonbusiness Taxes And Subsidies
Tax Administration Core Functions
Public Finance & Taxation
United States
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary: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
Physical Description:21 pages
ISBN:9781451969375

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