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

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References

2000Shadow Economies: Size, Causes, and Consequences3,033 cited
2000Tax Avoidance, Evasion, and Administration913 cited
1993A Primer on Tax Evasion177 cited
1991Tax policy and economic development169 cited
2004‘Sizing’ the Problem of the Hard-to-Tax163 cited
1990Tax Reform in Developing Countries.133 cited
1991Tax Base Erosion in Developing Countries94 cited

Cited by

2010Optimal self-employment income tax enforcement87 cited
2019PRESUMPTIVE TAXATION METHODS: A REVIEW OF THE EMPIRICAL LITERATURE78 cited
2008Tax Policy in Emerging Countries78 cited
2011Value-Added Tax: Onward and Upward?57 cited
2016Simplified Tax Accounting and the Choice of Legal Form19 cited
2020Certainty and Uncertainty in Tax Law: Do Opposites Attract?19 cited

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