Cost Benefit Analysis of Presumptive Taxation

Shlomo Yitzhaki

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: 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.

Keywords: Presumptive Taxation. tax reform; individual tax (search for similar items in EconPapers)
Pages: 22 pages
Date: 2006-12-01
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http://icepp.gsu.edu/files/2015/03/ispwp0631.pdf (application/pdf)

Related works:
Journal Article: Cost-Benefit Analysis of Presumptive Taxation (2007)
Working Paper: Cost Benefit Analysis of Presumptive Taxation (2007)
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0631

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