Cost-Benefit Analysis of Presumptive Taxation
AbstractMost of the literature on presumptive taxation limits its application to the less-developed economies. In this paper I argue that presumptive taxes are well entrenched in the modern world, although usually not classified as such. Presumptive taxes can take many forms, and can be incorporated in sections of a tax law that is not generally presumptive. The difficulties that developed economies face collecting tax revenues, the rising fear of an intrusive government, and efficiency considerations may all portend a larger role for presumptive taxation - whether or not so designated - in the developing and developed economies.
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Bibliographic InfoArticle provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.
Volume (Year): 63 (2007)
Issue (Month): 3 (September)
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Other versions of this item:
- Shlomo Yitzhaki, 2007. "Cost Benefit Analysis of Presumptive Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0714, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Shlomo Yitzhaki, 2006. "Cost Benefit Analysis of Presumptive Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0631, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
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