Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes-Reference-Cited by-同舟云学术

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Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes

Published:2004 Issue: Volume: Page:121-158
ISSN:0573-8555
Container-title:Taxing the Hard-to Tax:Lessons from Theory and Practice
language:
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Author:

Bird Richard M.,Wallace Sally

Publisher

Elsevier

Reference53 articles.

1. Compliance costs and the tax avoidance-tax evasion decision;Alm;Public Finance Quarterly,1988

2. Tax base erosion in developing countries;Alm;Economic Development and Cultural Change,1991

3. Sizing the problem of the hard-to-tax;Alm,2004

4. Improving large taxpayers compliance: a review of country experience;Baer,2002

5. The nexus of tax administration and tax policy in Jamaica and Guatemala;Bahl,1989

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2. Tax obsessions: Taxpayer registration and the “informal sector” in sub‐Saharan Africa;Development Policy Review;2022-11-29

3. Taxing the informal sector through presumptive taxes in Zimbabwe: An avenue for a broadened tax base, stifling of the informal sector activities or both;Journal of Accounting and Taxation;2021-07-31

4. Certainty and Uncertainty in Tax Law: Do Opposites Attract?;Laws;2020-12-04

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