IDEAS home Printed from https://ideas.repec.org/p/ays/ispwps/paper0316.html
   My bibliography  Save this paper

Is it Really so Hard-To-Tax? The Context and Role of Presumptive Taxes

Author

Abstract

In all countries, some enterprises and individuals manage to avoid the full impact of the tax system. They do so in many ways. Some have sufficient political influence to remain outside of the scope of the legislation in the first place. Others, also usually at the upper end of the economic spectrum, manage to devise legal ways around the apparent intent of the law. Still others simply cheat, for example, by claiming improper deductions or under-reporting income or sales. At the extreme, some may operate completely outside the scope of the formal tax system. And finally, some may simply refuse to pay their taxes.

Suggested Citation

  • Richard Bird & Sally Wallace, 2003. "Is it Really so Hard-To-Tax? The Context and Role of Presumptive Taxes," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0316, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0316
    as

    Download full text from publisher

    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0316.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Shome, Parthasarathi, 1999. "Taxation in Latin America: structural trends and impact of administration," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34658, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. James Alm, 1988. "Compliance Costs and the Tax Avoidance-Tax Evasion Decision," Public Finance Review, , vol. 16(1), pages 31-66, January.
    3. World Bank, 2002. "Mexico - Country Economic Memorandum : Challenges and Prospects for Tax Reform," World Bank Publications - Reports 15377, The World Bank Group.
    4. Mr. Parthasarathi Shome, 1999. "Taxation in Latin America: Structural Trends and Impact of Administration," IMF Working Papers 1999/019, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Odd-Helge Fjeldstad, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series wp-2013-010, World Institute for Development Economic Research (UNU-WIDER).
    2. Isidro Hernandez Rodríguez, 2011. "Tributación y desarrollo en perspectiva," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(24), pages 271-302, January-J.
    3. Godwin Dube & Daniela Casale, 2019. "Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 47-66, January.
    4. Rumbidzai & P. Mutare & Wadesango Newman & Malatji Stephen Khashane, 2021. "The Effectiveness of Tax Systems on Artisanal Miners and Small-Scale Miners," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 32-40.
    5. Janet Holtzblatt, 2007. "Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 327-349, September.
    6. Joshi, Anuradha & Prichard, Wilson & Heady, Christopher, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Working Papers 13663, Institute of Development Studies, International Centre for Tax and Development.
    7. Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.
    8. Paul Smoke, 2013. "Why Theory and Practice are Different: The Gap Between Principles and Reality in Subnational Revenue Systems," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1313, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.
    10. Isidro Hernández Rodríguez, 2015. "Economía política de la tributación en Colombia," Books, Universidad Externado de Colombia, Facultad de Economía, edition 1, number 70, August.
    11. Paul Smoke, 2014. "Why theory and practice are different: The gap between principles and reality in subnational revenue systems," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 9, pages 287-325, Edward Elgar Publishing.
    12. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
    13. Paraskevi Koufopoulou & Colin C. Williams & Athanassios Vozikis & Kyriakos Souliotis, 2019. "Shadow Economy: Definitions, terms & theoretical considerations," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 9(5), pages 1-3.
    14. Mick Moore, 2023. "Tax obsessions: Taxpayer registration and the “informal sector” in sub‐Saharan Africa," Development Policy Review, Overseas Development Institute, vol. 41(1), January.
    15. Mark A. McCoon, 2015. "Determinants of Latin America’s Overreliance on International Trade Taxation," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 1-60, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nancy Birdsall & Liliana Rojas-Suarez (ed.), 2004. "Financing Development: The Power of Regionalism," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 359.
    2. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
    3. Fikri R. Arrachman & Riatu M. Qibthiyyah, 2018. "The Relationship of VAT Rate and Revenues in the Case of Informality," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 64, pages 73-96, Juni.
    4. Lora, Eduardo & Cárdenas Santa-María, Mauricio, 2007. "La reforma de las instituciones fiscales en América Latina," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2822, March.
    5. Birdsall, N. & Graham, C. & Pettinato, S., 2000. "Stuck in the Tunnel: Is Globalization Muddling the Middle Class?," Papers 14, Brookings Institution - Working Papers.
    6. repec:idb:brikps:445 is not listed on IDEAS
    7. Hugo Macías Cardona & Jaider Cortes Cueto, 2004. "Disminuir la tarifa general del IVA en Colombia aumentaría el recaudo tributario," Revista Semestre Económico, Universidad de Medellín, June.
    8. Victor Duarte Lledo, 2005. "Tax Systems Under Fiscal Adjustment: A Dynamic CGE Analysis of the Brazilian Tax Reform," IMF Working Papers 2005/142, International Monetary Fund.
    9. Sergio Clavijo, 2005. "TRIBUTACION, EQUIDAD Y EFICIENCIA EN COLOMBIA: Guía para Salir de un Sistema Tributario Amalgamado," Borradores de Economia 3663, Banco de la Republica.
    10. Binelli Chiara, 2015. "How the wage-education profile got more convex: evidence from Mexico," The B.E. Journal of Macroeconomics, De Gruyter, vol. 15(2), pages 509-560, July.
    11. Ossowski, Rolando & Gonzáles-Castillo, Alberto, 2012. "Manna from Heaven: The Impact of Nonrenewable Resource Revenues on Other Revenues of Resource Exporters in Latin America and the Caribbean," IDB Publications (Working Papers) 4045, Inter-American Development Bank.
    12. Ms. Janet Gale Stotsky & Ms. Asegedech WoldeMariam, 2002. "Central American Tax Reform: Trends and Possibilities," IMF Working Papers 2002/227, International Monetary Fund.
    13. Mark Gallagher, 1999. "Some Ideas for Taxation During Cuba's Transition," Annual Proceedings, The Association for the Study of the Cuban Economy, vol. 9.
    14. Sally Wallace & James Alm, 2004. "The Jamaican Individual Income Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0430, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    15. Sergio Clavijo, 2005. "Tributación, Equidad y Eficiencia en Colombia: Guía para Salir de un Sistema Amalgamado," Borradores de Economia 325, Banco de la Republica de Colombia.
    16. Kenneth L. Sokoloff & Eric M. Zolt, 2007. "Inequality and the Evolution of Institutions of Taxation: Evidence from the Economic History of the Americas," NBER Chapters, in: The Decline of Latin American Economies: Growth, Institutions, and Crises, pages 83-138, National Bureau of Economic Research, Inc.
    17. Isidro Hernández Rodríguez, 2015. "Economía política de la tributación en Colombia," Books, Universidad Externado de Colombia, Facultad de Economía, edition 1, number 70, August.
    18. Goñi, Edwin & Humberto López, J. & Servén, Luis, 2011. "Fiscal Redistribution and Income Inequality in Latin America," World Development, Elsevier, vol. 39(9), pages 1558-1569, September.
    19. Sally Wallace, 2002. "Imputed an Presumptive Taxes: International Experiences and Lessons for Russia," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0203, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    20. Sour, Laura, 2003. "Rentabilidad del gasto para la fiscalización del IVA en México: un punto de partida para la reforma administrativa del Sistema de Administración Tributaria [Return of the enforcement expending on V," MPRA Paper 52186, University Library of Munich, Germany.
    21. José A. Tijerina-Guajardo & José A. Pagán, 2000. "Valued-Added Tax Revenues in Mexico: An Empirical Analysis," Public Finance Review, , vol. 28(6), pages 561-575, November.

    More about this item

    Keywords

    Tax; Taxes;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper0316. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Paul Benson (email available below). General contact details of provider: https://edirc.repec.org/data/ispgsus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.