How to tax small businesses in the informal economy : a comparative analysis of presumptive income tax designs
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The work How to tax small businesses in the informal economy : a comparative analysis of presumptive income tax designs represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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How to tax small businesses in the informal economy : a comparative analysis of presumptive income tax designs
Resource Information
The work How to tax small businesses in the informal economy : a comparative analysis of presumptive income tax designs represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- How to tax small businesses in the informal economy : a comparative analysis of presumptive income tax designs
- Language
- eng
- Summary
- This article examines the use of presumptive income taxation (PIT) for small businesses in the informal sector and compares common PIT regimes in addressing the causes of informality. The article's findings suggest that PITs in general, and asset-based PITs in particular, should be used to tax the informal sector
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 64 (2010),
- Geographic coverage
- International
- Language note
- English
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Context of How to tax small businesses in the informal economy : a comparative analysis of presumptive income tax designsWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/9l7MC3z4CYg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/9l7MC3z4CYg/">How to tax small businesses in the informal economy : a comparative analysis of presumptive income tax designs</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
