Cost-Benefit Analysis of Presumptive Taxation
Most 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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Volume (Year): 63 (2007)
Issue (Month): 3 (September)
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References listed on IDEAS
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