id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2801	Logue, Kyle D.; Vettori, Gustavo G.	Narrowing the Tax Gap Through Presumptive Taxation	2011	50	.pdf	application/pdf	32286	1224	53	That is, given the extremely high enforcement costs associated with a tax on net business income for SMBs, this Article argues that the most efficient and distributively fair system of SMB taxation may include some form of presumptive income tax. 139 As mentioned in an earlier note, there might be some mechanisms that could deal with the underreporting of cash transactions, be it for income tax, sales tax or VAT purposes.	cache/taxlaw-2801.pdf	txt/taxlaw-2801.txt