Taxation And Tax Reforms In Developing Countries
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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 | : Roger Gordon |
Publisher | : Columbia University Press |
Total Pages | : 321 |
Release | : 2010-07-05 |
Genre | : Political Science |
ISBN | : 0231520077 |
Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Author | : James Alm |
Publisher | : |
Total Pages | : 0 |
Release | : 2015 |
Genre | : Taxation |
ISBN | : 9781782545811 |
In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes, and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal, and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing. This research review surveys the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue.
Author | : Ehtisham Ahmad |
Publisher | : Cambridge University Press |
Total Pages | : 362 |
Release | : 1991-07-26 |
Genre | : Business & Economics |
ISBN | : 9780521397421 |
Study on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.
Author | : Wayne R. Thirsk |
Publisher | : World Bank Publications |
Total Pages | : 436 |
Release | : 1997 |
Genre | : Business & Economics |
ISBN | : 9780821339992 |
Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.
Author | : James Alm |
Publisher | : |
Total Pages | : |
Release | : 2015 |
Genre | : Electronic books |
ISBN | : 9781784713225 |
In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes, and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal, and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing. This Research Review surveys the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue.
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 | : Robin W. Boadway |
Publisher | : World Bank Publications |
Total Pages | : 36 |
Release | : 1994 |
Genre | : Developing countries |
ISBN | : |
Author | : |
Publisher | : World Bank Publications |
Total Pages | : 63 |
Release | : 1991-01-01 |
Genre | : Taxation |
ISBN | : |
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.