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Presumptive tax:
2019
Title: The Optimal Turnover Threshold and Tax Rate for SMEs
Series: Working Paper No. 2019/098
Date: May 7, 2019
Subject: Compliance costs Corporate income tax Presumptive tax Revenue administration Sales tax Taxes
1996
Title: Presumptive Taxation in Sub-Saharan Africa: Experiences and Prospects
Series: Working Paper No. 1996/005
Date: January 1, 1996
Subject: Income and capital gains taxes Income tax systems National accounts Personal income Presumptive tax Revenue administration Tax administration core functions Taxes
1993
Title: Presumptive Taxation: Revenue and Automatic Stabilizer Aspects
Series: Working Paper No. 1993/069
Date: August 1, 1993
Subject: Income and capital gains taxes Income tax systems National accounts Personal income Presumptive tax Revenue administration Taxes
1992
Title: A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation
Series: Working Paper No. 1992/016
Date: February 1, 1992
Subject: Income and capital gains taxes Income tax systems National accounts Personal income Presumptive tax Revenue administration Taxes
1987
Title: Presumptive Income Taxation: Administrative, Efficiency, and Equity Aspects
Series: Working Paper No. 1987/054
Date: August 1, 1987
Subject: Income and capital gains taxes Income tax systems National accounts Personal income Presumptive tax Revenue administration Tax administration core functions Taxes