Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes
Taxing the Hard-to-tax: Lessons from Theory and Practice
ISBN: 978-0-44451-677-0, eISBN: 978-1-84950-828-5
Publication date: 19 January 2005
Citation
Bird, R.M. and Wallace, S. (2005), "Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes", Alm, J.R., Martinez-Vazquez, J. and Wallace, S. (Ed.) Taxing the Hard-to-tax: Lessons from Theory and Practice (Contributions to Economic Analysis, Vol. 268), Emerald Group Publishing Limited, Leeds, pp. 121-158. https://doi.org/10.1016/S0573-8555(04)68806-7
Publisher
:Emerald Group Publishing Limited
Copyright © 2005, Emerald Group Publishing Limited