Taxing the hard-to-tax : lessons from theory and practice

Presumptive taxation of the hard-to- / Victor Thuronyi -- 'Sizing' the problem of the hard-to-tax / Friedrich Schneiderb -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Sally Wallace -- Discussant comment / William Randolph -- Mapping the US tax compliance continuum / Chin-Chin Ho -- Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax / Dmitri Romanov -- Discussant comment / Mark Rider -- Sales taxation in a global economy / Matthew N. Murray -- Taxing agriculture in a developing country : a possible approach / Indira Rajaraman -- Discussant comment / Kelly Edmiston -- Creating a favorable tax environment for small business / Michael Engelschalk -- Taxing the urban unrecorded economy in sub-saharan Africa / Gerard Chambas -- Introduction to the volume / Sally Wallace -- Discussant comment / Milka Casanegra -- Reaching the hardest to tax : consequences and possibilities / Roy Bahl -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt -- Discussant comment / Laura Sour