Turnover taxes are prevalent in developing countries as a simple form of presumptive taxation of business income. Such simplified tax regimes can reduce the relatively high compliance costs of micro and small enterprises, which might otherwise discourage entrepreneurs from formalizing their...

Property taxes are often under-exploited sources of local public revenues. A broad-based tax, raised at modest rates, can potentially generate significantly higher revenues in many countries, and meet most of the costs of improved local public services. This note provides a practical guide to...

L'impôt sur la propriété est souvent une source sous-exploitée de recettes publiques locales. Dans de nombreux pays, un impôt à large assiette, perçu à des taux raisonnables, pourrait générer des recettes nettement plus élevées et couvrir la majeure partie des coûts liés à...