PRESUMPTIVE TAXATION METHODS: A REVIEW OF THE EMPIRICAL LITERATURE
综述了推定征税方法对纳税人行为影响的实证研究，涵盖间接税评估和推定最低税，探讨其效率与公平性，发现其在提高自愿纳税、增加税收、减少影子经济和逃税方面的效果存在矛盾结论。
Abstract This paper reviews the empirical literature studying the effect of the introduction of presumptive taxation methods on taxpayers’ behavior. Although the concept of presumptive taxation entails numerous alternative methods to determine tax liabilities, I survey two main areas of the literature: indirect tax assessment methods and presumptive minimum taxes. The review investigates efficiency and equity implications of presumptive taxation methods. Conflicting conclusions emerge about the effectiveness of presumptive policy tools in achieving different goals, such as the increase of voluntary tax compliance, the growth of tax revenues, and the reduction of shadow economy and fiscal evasion.