The design of presumptive tax regimes in selected countries

Abstract

THE DESIGN OF PRESUMPTIVE TAX REGIMES IN SELECTED COUNTRIES © OECD 2024OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the authors.Working Papers describe preliminary results or research in progress by the authors and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Centre for Tax Policy and Administration, OECD,