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Administrative, Efficiency, and Equity Aspects
出版International Monetary Fund, 1987-08-01
主題Business & Economics / Taxation / GeneralBusiness & Economics / Economics / Macroeconomics
ISBN14519693769781451969375
URLhttp://books.google.com.hk/books?id=go8YEAAAQBAJ&hl=&source=gbs_api
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註釋This paper discusses assessment of income on the basis of approximate indicators as opposed to conventional records. Such a method of assessment, known as presumptive income taxation, is widely used in many developing and industrial countries; however, it has been neglected in public finance literature. In most cases the presumptive approach has been followed for administrative reasons, but this paper argues that more attention should be paid to the efficiency implications of presumptive taxes.