Progress Of The Personal Income Tax In Emerging And Developing Countries
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| Author | : Ms. Dora Benedek |
| Publisher | : International Monetary Fund |
| Total Pages | : 36 |
| Release | : 2022-01-28 |
| Genre | : Business & Economics |
| ISBN | : |
Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows that LIDCs and EMEs increased their PIT-to-GDP revenue by 110 and 48 percent, respectively, during the 1990-2019 period, a marked improvement in the PIT revenue performance. We find that this rise was driven primarily by economic developments and to a lesser extent by changes in the design of PIT systems. We also find that LIDCs that improved their tax-to-GDP ratios relied on a broader set of tax instruments and not exclusively on the PIT, suggesting that a successful revenue mobilization strategy of developing countries requires a comprehensive approach covering a wider range of taxes. Finally, using a newly assembled dataset of PIT characteristics of 157 countries over the 2006-2018 period, we estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions has been significant.
| Author | : Richard Miller Bird |
| Publisher | : Baltimore, Md. : Johns Hopkins University Press |
| Total Pages | : 552 |
| Release | : 1990 |
| Genre | : Business & Economics |
| ISBN | : |
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.
| Author | : Malcolm Gillis |
| Publisher | : Duke University Press |
| Total Pages | : 560 |
| Release | : 1989 |
| Genre | : Business & Economics |
| ISBN | : 9780822308980 |
This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.
| Author | : Mr.Michael Keen |
| Publisher | : International Monetary Fund |
| Total Pages | : 30 |
| Release | : 2012-09-01 |
| Genre | : Business & Economics |
| ISBN | : 1475510292 |
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.
| Author | : S. M. Ali Abbas |
| Publisher | : International Monetary Fund |
| Total Pages | : 31 |
| Release | : 2012-01-01 |
| Genre | : Business & Economics |
| ISBN | : 1463933134 |
This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It computes effective tax rates to take account of complicated special regimes, such as partial tax holidays, temporarily reduced rates and increased investment allowances. There is evidence of a partial race to the bottom: countries have been under pressure to lower tax rates in order to lure and boost investment. In the case of standard tax systems (i.e. tax rules applying under normal circumstances), the effective tax rate reductions have not been larger than those witnessed in advanced economies, and revenues have held up well over the sample period. However, a race to the bottom is evident among special regimes, most notably in the case of Africa, creating effectively a parallel tax system where rates have fallen to almost zero. Regression analysis reveals higher tax rates adversely affect domestic investment and FDI, but do raise revenues in the short-run.
| Author | : William Russell Easterly |
| Publisher | : World Bank Publications |
| Total Pages | : 23 |
| Release | : 1992 |
| Genre | : Crecimiento economico - Paises en desarrollo |
| ISBN | : |
| Author | : Richard Miller Bird |
| Publisher | : |
| Total Pages | : 580 |
| Release | : 1975 |
| Genre | : Business & Economics |
| ISBN | : |
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: fiscal policy and economic development; taxation and the external sector; taxation of income and wealth; taxation of consumption; taxation and incentives; agricultural taxation; urban finance; tax administration.
| Author | : John Toye |
| Publisher | : Taylor & Francis |
| Total Pages | : 309 |
| Release | : 2023-06-09 |
| Genre | : Business & Economics |
| ISBN | : 1000946568 |
First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.
| Author | : Javad Khalilzadeh-Shirazi |
| Publisher | : World Bank Publications |
| Total Pages | : 280 |
| Release | : 1991-01-01 |
| Genre | : Business & Economics |
| ISBN | : 9780821319901 |
World Bank Technical Paper No. 140. Also available: Volume 1 (ISBN 0-8213-1843-8) Stock No. 11843; Volume 3 (ISBN 0-8213-1845-4) Stock No. 11845. Provides state-of-the-art guidance and information on the procedural requirements and practical aspects of environmental assessment in various sector- and location-specific contexts. Three volumes also available in Arabic: Volume 1 (ISBN 0-8213-3523-5) Stock No. 13523; Volume 2 (ISBN 0-8213-3617-7) Stock No. 13617; Volume 3 (ISBN 0-8213-3618-5) Stock No. 13618.
| Author | : Khaled Abdel-Kader |
| Publisher | : INTERNATIONAL MONETARY FUND |
| Total Pages | : 38 |
| Release | : 2020-12-04 |
| Genre | : Business & Economics |
| ISBN | : 9781513561561 |
This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.
