Template-type: ReDIF-Paper 1.0
Author-Name: Richard Bird
Author-Email: Rbird@Rotman.Utoronto.com
Author-Workplace-Name: University of Toronto, Department of Economics
Author-Workplace-Homepage: https://www.rotman.utoronto.ca/FacultyAndResearch/Faculty/FacultyBios/Bird.aspx

Author-Name: Sally Wallace
Author-Email: swallace@gsu.edu
Author-Homepage: http://aysps.gsu.edu/profile/sally-wallace-3/
Author-Workplace-Name: International Center for Public Policy. Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: http://icepp.gsu.edu/
Title: Is it Really so Hard-To-Tax? The Context and Role of Presumptive Taxes
Abstract: In all countries, some enterprises and individuals manage to avoid the full impact of the tax system. They do so in many ways. Some have sufficient political influence to remain outside of the scope of the legislation in the first place. Others, also usually at the upper end of the economic spectrum, manage to devise legal ways around the apparent intent of the law. Still others simply cheat, for example, by claiming improper deductions or under-reporting income or sales. At the extreme, some may operate completely outside the scope of the formal tax system. And finally, some may simply refuse to pay their taxes.
Keywords: Tax, Taxes
Length: 35 pages
Creation-Date: 2003-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0316.pdf 
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0316