Cost-Benefit Analysis of Presumptive Taxation

Shlomo Yitzhaki ()

FinanzArchiv: Public Finance Analysis, 2007, vol. 63, issue 3, pages 311-326

Abstract: 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.

Keywords: presumptive taxation; tagging; tax administration (search for similar items in EconPapers)
JEL-codes: H20 H24 H29 (search for similar items in EconPapers)
Date: 2007

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Related works:
Working Paper: Cost Benefit Analysis of Presumptive Taxation (2007)
Working Paper: Cost Benefit Analysis of Presumptive Taxation (2006)
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