Gregorio Sancianco: an early advocate of presumptive taxation
Writing in 1881, Gregorio Sancianco advocated a presumptive tax for the Philippines. Unlike other proponents of the scheme, however, Sancianco viewed a presumptive tax in decidedly modern terms: as a second-best response to the reality of tax evasion in the face of information asymmetry and limited government enforcement capacity. He also believed that such a tax, while imperfect, served on the whole to induce owners to devote their resources to the most efficient use. Sancianco’s ideas stem from a Spanish liberal lineage derived from Adam Smith and best represented by the eighteenth-century Spanish reformer and statesman Gaspar Melchor de Jovellanos.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
When requesting a correction, please mention this item's handle: RePEc:hid:journl:v:21:y:2013:3:3:p:69-90. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Mario Aldo Cedrini)
If references are entirely missing, you can add them using this form.