Many fiscal reforms in LDC’s have relied on the introduction of a presumptive tax. Aims were to simplify the tax system and to enhance the fiscal base by introducing previously informal enterprises. Theoretical qualities of positive incidence and of redistribution effects have been shown, but...

Many fiscal reforms in LDC’s have relied on the introduction of a presumptive tax. Aims were to simplify the tax system and to enhance the fiscal base by introducing previously informal enterprises. Theoretical qualities of positive incidence and of redistribution effects have been shown, but...

Since de Soto’s work, the entrepreneur’s choice to enter or not the formal sector is usually compared to a tax evasion behaviour. This characterisation seems to be weakened by many recent surveys where it appears that fiscal rules are generally unknown by managers. This article tries to...

Since the beginning of the 80’s, the developing countries have been forced to launch a fiscal reform. Most African countries are currently right in the middle of this reform process. This reform has two objectives: first, to increase fiscal pressure; second, to substitute domestic taxes to...

This paper analyses whether it is worth taxing the black market. A theoretical optimal tax model provides a first analytical discussion. An empirical version allows us to estimate an optimal tax system for Madagascar. For reasonable inequality aversion parameters, the taxation’s rate of the...