Cost Benefit Analysis of Presumptive Taxation
The 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.
|Date of creation:||01 Dec 2006|
|Date of revision:|
|Contact details of provider:|| Phone: 404-413-0235|
Web page: http://aysps.gsu.edu/isp/index.html
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Alessandro Balestrino & Umberto Galmarini, 2005. "On the Redistributive Properties of Presumptive Taxation," CESifo Working Paper Series 1381, CESifo Group Munich.
- Stern, Nicholas, 1982. "Optimum taxation with errors in administration," Journal of Public Economics, Elsevier, vol. 17(2), pages 181-211, March.
- Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Lars P. Feld & Bruno S. Frey, 2000.
"Trust Breeds Trust: How Taxpayers are Treated,"
CESifo Working Paper Series
322, CESifo Group Munich.
- Joel Slemrod & Shlomo Yitzhaki, 1994. "Analyzing the standard deduction as a presumptive tax," International Tax and Public Finance, Springer, vol. 1(1), pages 25-34, February.
- Slemrod, Joel & Yitzhaki, Shlomo, 2002.
"Tax avoidance, evasion, and administration,"
Handbook of Public Economics,
in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470
- Roger Gordon & Wei Li, 2005.
"Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation,"
NBER Working Papers
11267, National Bureau of Economic Research, Inc.
- Gordon, Roger & Li, Wei, 2009. "Tax structures in developing countries: Many puzzles and a possible explanation," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August.
- Milka Casanegra de Jantscher & Vito Tanzi, 1987. "Presumptive Income Taxation; Administrative, Efficiency, and Equity Aspects," IMF Working Papers 87/54, International Monetary Fund.
- Laurence, JACQUET & Bruno, VAN DER LINDEN, 2003.
"The Normative Analysis of ‘Tagging’ Revisited : Dealing with Stigmatization,"
Discussion Papers (IRES - Institut de Recherches Economiques et Sociales)
2003030, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Laurence Jacquet & Bruno Van der Linden, 2006. "The Normative Analysis of Tagging Revisited: Dealing with Stigmatization," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(2), pages 168-198, June.
- Sadka, Efraim, 1976. "On Income Distribution, Incentive Effects and Optimal Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 43(2), pages 261-67, June.
When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper0631. 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: (Paul Benson)
If references are entirely missing, you can add them using this form.