Cost Benefit Analysis of Presumptive Taxation
AbstractThe structure of the paper is the following: the next section surveys different forms of presumptive taxes, the third section illustrates the kind of presumptive taxes that existed in Israel, relying on a rare publication in which tax authorities published methods to determine how reasonable the declared income is. The fourth section considers the pros and cons of presumptive taxes in a developed economy, while the fifth section applies the Marginal Cost of Public Funds criterion in order to formally compare a presumptive tax to a standard income tax.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0631.
Length: 22 pages
Date of creation: 01 Dec 2006
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
Presumptive Taxation. tax reform; individual tax;
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.
- 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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