L’impôt sur les facteurs de production est-il une solution pour fiscaliser les entreprises informelles ?

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: Gautier, Jean-François
Rakotomanana, Faly
Roubaud, François
Format: Publication
Language: English
Place of publication: 01.01.1999
Data of publication: 1999-01-01
Classification Codes:

Online Access: available in Bonn?
Database: OpenAIRE (Open Access)
Database information Databases - DBIS