Template-type: ReDIF-Paper 1.0
Author-Name: Shlomo Yitzhaki
Author-Workplace-Name: Hebrew University and Central Bureau of Statistics
Title: Cost Benefit Analysis of Presumptive Taxation
Abstract:The structure of the paper is the following: the next section surveys different forms of presumptive taxes, the third section illustrates the kind of presumptive taxes that existed in Israel, relying on a rare publication in which tax authorities published methods to determine how reasonable the declared income is.  The fourth section considers the pros and cons of presumptive taxes in a developed economy, while the fifth section applies the Marginal Cost of Public Funds criterion in order to formally compare a presumptive tax to a standard income tax.
Keywords: Presumptive Taxation. tax reform, individual tax
Length: 22 pages
Creation-Date: 2006-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0631.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0631