La fiscalisation du secteur informel : recherche impôt désespérément

Many fiscal reforms in LDC’s have relied on the introduction of a presumptive tax. Aims were to simplify the tax system and to enhance the fiscal base by introducing previously informal enterprises. Theoretical qualities of positive incidence and of redistribution effects have been shown, but empiri...

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Bibliographic details
Main Author: Roubaud, François
Rakotomanana, Faly
Gautier, Jean-François
Format: Publication
Language: English
Place of publication: 01.01.2001
Data of publication: 2001-01-01
Classification Codes:
Online Access: available in Bonn?
Database: OpenAIRE (Open Access)
Database information Databases - DBIS