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Feng Wei:
2023
Title: Designing a Presumptive Income Tax Based on Turnover in Countries with Large Informal Sectors
Series: Working Paper No. 2023/267
Date: December 22, 2023
Subject: Compliance costs Presumptive tax Revenue administration Sales tax Tax return filing compliance Taxes
2019
Title: The Optimal Turnover Threshold and Tax Rate for SMEs
Series: Working Paper No. 2019/098
Date: May 7, 2019
Subject: Compliance costs Corporate income tax Presumptive tax Revenue administration Sales tax Taxes