Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes

By R. M. Bird, S. Wallace. 2005

114 citations recorded by the source corpus.

How researchers see this paper

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Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research (2014, background): “The most obvious alternative to relying on taxing firms indirectly is to extend the reach of common formal sector taxes through enhanced enforcement and compliance (for example, Bird & Casanegra, 1992; Bird & Wallace, 2003, pp. 7–8; Terkper, 2003).”
Taxation and State-Building in Developing Countries (2008, background): “In presumptive systems, assessments are based not on calculations of actual income, but on broad indicators of the scale of profits likely to be made (Bird and Wallace 2003; Chipeta 2002; Sadka and Tanzi 1993).”
Subnational Taxation in Developing Countries: A Review of the Literature (2011, background): “However, even these levies may often be improved by better design and implementation in order to improve their elasticity and to reduce both their distorting effects and their vulnerability to abuse (Bird and Wallace 2004).”