Download or read book An Alternative View of Tax Incidence Analysis for Developing Countries written by Anwar Shah and published by World Bank Publications. This book was released on 1990 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: points raised here.
Download or read book An alternative view of tax incidence analysis for developing countries written by Anwar Shah and published by . This book was released on 1990 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Incidence Analysis in Developing Countries written by Ngee-Choon Chia and published by . This book was released on 1992 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Distributional Impact of Taxes and Transfers written by Gabriela Inchauste and published by World Bank Publications. This book was released on 2017-09-19 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.
Download or read book Tax Policy in Developing Countries written by Javad Khalilzadeh-Shirazi and published by World Bank Publications. This book was released on 1991 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of 16 papers from the World Bank Symposium held in 1990 discussing the lessons to be learned from tax reform experiences in developing countries, selected aspects of tax policy and economic growth and the agenda for future research.
Download or read book The Theory of Taxation for Developing Countries written by David M. G. Newbery and published by Oxford University Press, USA. This book was released on 1987 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.
Download or read book The Incidence of Urban Property Taxation in Developing Countries written by Johannes F. Linn and published by . This book was released on 1977 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in Developing Countries written by Richard Miller Bird and published by Baltimore, Md. : Johns Hopkins University Press. This book was released on 1990 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book An Alternative View of Tax Incidence Analysis for Developing Countries written by Anwar Shah and published by . This book was released on 1990 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper revisits the long-standing issue of the incidence of taxes in developing countries. Its central theme is that despite many decades of studies, tax incidence analyses for developing countries continue to be based upon the same shifting assumptions used in developed country studies, despite some obvious pitfalls. Taxes are assumed to be shifted forward to consumers, or backwards onto factor incomes, as has been the case for developed country tax incidence work from Bowley and Stamp to Peclunan and Okner. Developing countries typically have a much different non-tax policy and regulatory environment from developed countries, with higher protection, rationed foreign exchange, price controls, black markets, credit rationing and many other features. The paper argues that all these features can greatly complicate and even obscure the incidence effects of taxes in developing countries. For several taxes, taking such features into account can reverse signs and/or substantially revise estimates of incidence effects from conventional thinking and by substantial orders of magnitude. A final section sets out some implications for country lending programs, both by type of country and level of development, and comments on how the extent to which non-tax policy reform has already been implemented affects the significance of the points raised here.
Download or read book Incidence and Economic Impacts of Property Taxes in Developing and Transitional Countries written by Edward Sennoga and published by . This book was released on 2007 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we revisit the theory of property tax incidence in light of the conditions in developing and transition countries by modifying the property tax incidence model to account for at least some of the specific conditions of these countries that are thought to affect property tax incidence. We develop and use a computable general equilibrium (CGE) model and test the impact of various assumptions regarding those specific issues that reflect the reality of property taxes in transition and developing countries. Our results indicate that the burden of property taxes imposed on capital and land is borne by the capitalists (owners of land and capital.) The property tax burden is progressive with the middle income and wealthy consumers bearing a heavier burden compared to the poor consumers. Further, the incidence patterns are largely unaffected by the different assumptions regarding the intranational and international mobility of capital. These findings are robust to alternative distributions of consumer incomes or factor endowments and factor intensities.
Download or read book Making the Property Tax Work written by Roy W. Bahl and published by . This book was released on 2008 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.
Download or read book Benefit Incidence Analysis in Developing Countries written by Thomas M. Selden and published by World Bank Publications. This book was released on 1992 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Benefit incidence analysis offers an important perspective on budgets and can illuminate the distributional impacts of proposed reallocations of government resources among projects.
Download or read book Inequality Growth and Poverty in an Era of Liberalization and Globalization written by Giovanni Andrea Cornia and published by Oxford University Press, USA. This book was released on 2004-03-18 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: Within-country income inequality has risen since the early 1980s in most of the OECD, all transitional, and many developing countries. More recently, inequality has risen also in India and nations affected by the Asian crisis. Altogether, over the last twenty years, inequality worsened in 70 per cent of the 73 countries analysed in this volume, with the Gini index rising by over five points in half of them. In several cases, the Gini index follows a U-shaped pattern, with theturn-around point located between the late 1970s and early 1990s. Where the shift towards liberalization and globalization was concluded, the right arm of the U stabilized at the 'steady state level of inequality' typical of the new policy regime, as observed in the UK after 1990.Mainstream theory focusing on rises in wage differentials by skill caused by either North-South trade, migration, or technological change poorly explains the recent rise in income inequality. Likewise, while the traditional causes of income polarization-high land concentration, unequal access to education, the urban bias, the 'curse of natural resources'-still account for much of cross-country variation in income inequality, they cannot explain its recent rise.This volume suggests that the recent rise in income inequality was caused to a considerable extent by a policy-driven worsening in factorial income distribution, wage spread and spatial inequality. In this regard, the volume discusses the distributive impact of reforms in trade and financial liberalization, taxation, public expenditure, safety nets, and labour markets. The volume thus represents one of the first attempts to analyse systematically the relation between policy changes inspired byliberalization and globalization and income inequality. It suggests that capital account liberalization appears to have had-on average-the strongest disequalizing effect, followed by domestic financial liberalization, labour market deregulation, and tax reform. Trade liberalization had uncleareffects, while public expenditure reform often had positive effects.
Download or read book Handbook of Computable General Equilibrium Modeling written by Peter B. Dixon and published by Newnes. This book was released on 2013-11-14 with total page 1143 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this collection of 17 articles, top scholars synthesize and analyze scholarship on this widely used tool of policy analysis, setting forth its accomplishments, difficulties, and means of implementation. Though CGE modeling does not play a prominent role in top US graduate schools, it is employed universally in the development of economic policy. This collection is particularly important because it presents a history of modeling applications and examines competing points of view. - Presents coherent summaries of CGE theories that inform major model types - Covers the construction of CGE databases, model solving, and computer-assisted interpretation of results - Shows how CGE modeling has made a contribution to economic policy
Download or read book Fiscal Federalism Dimensions of Tax Reform in Developing Countries written by Robin W. Boadway and published by World Bank Publications. This book was released on 1994 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy in Developing Countries written by Javad Khalilzadeh-Shirazi and published by World Bank Publications. This book was released on 1991-01-01 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Carbon Taxes the Greenhouse Effect and Developing Countries written by Anwar Shah and published by World Bank Publications. This book was released on 1992 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: A universal case cannot be made for national carbon taxes. Nevertheless, such taxes make eminent sense for many developing countries - on the grounds of equity, efficiency, ease of tax administration, and an improved local environment, even ignoring the potential benefits from controlling global carbon emissions.
