Presumptive Income Taxation: Administrative, Efficiency, and Equity Aspects

Author: Ms. Milka Casanegra de Jantscher and Mr. Vito Tanzi

Volume/Issue: Volume 1987 Issue 054

Publication date: August 1987

ISBN: 9781451969375

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Topics covered in this book

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Economics- Macroeconomics , Taxation - General , WP , net wealth , taxpayer compliance , taxable income , presumption method , gross sales , presumptions of income , public finance , tax department , Personal income , Income tax systems , Income and capital gains taxes , Presumptive tax , Tax administration core functions , Global

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Summary

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.