Download or read book Indirect Tax Reforms written by V. S. Krishnan and published by Abhinav Publications. This book was released on 2006 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: For Income Tax
Download or read book Goods and Services Tax in India written by R. Kavita Rao and published by Cambridge University Press. This book was released on 2019-05-23 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.
Download or read book Taxation and Gender Equity written by Caren Grown and published by IDRC. This book was released on 2010 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Download or read book Reports on India s Tax Reforms c chairman Vijay L Kelkar Chairman Parthasarathy Shome Chiarman Raja J Chelliah written by Vijay L. Kelkar and published by Academic Foundation. This book was released on 2003 with total page 618 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Present Publication Includes Important Reports And Statistical Data On Tax Reforms Viz: Report Of The Task Force On Direct Taxes, Report Of The Task Force On Direct Taxes, Report Of The Task Force On Indirect Taxes (Also Including The Consultation Papers); Report Of The Advisory Group On Tax Reforms 2001 And The Chelliah Committee Reports, 1992 And 1993. The Document On Indian Public Finance Statistics, June 2002, Is Also Included.
Download or read book Tax Reforms and Fiscal Shock Smoothing written by Mr.David Amaglobeli and published by International Monetary Fund. This book was released on 2019-05-23 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that broaden the tax base, significantly enhance the ability of fiscal policy to mitigate the impact of growth shocks on disposable income. We find that the magnitude of shock smoothing increases from an average of 2 percent to 3-31⁄2 percent following the reform. The effects are considerably higher for tax base than tax rate changes, and also higher for indirect tax than direct tax changes. The effects are symmetric—that is, the increase in shock smoothing following a reform expanding the tax base (rate) is similar to the decline in shock smoothing after a reform narrowing the tax base (rate). Tax elasticity, collection efficiency, and the progressivity of the tax system are important channels through which tax reforms affect fiscal stabilization.
Download or read book Tax Reform in Developing Countries written by Malcolm Gillis and published by Duke University Press. This book was released on 1989 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book TAX REFORMS TAXES WITHOUT TAX LAWS written by VIJAYA KRUSHNA VARMA and published by VIJAYA KRUSHNA VARMA. This book was released on 2009-01-09 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ultimate Tax Reforms - All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called “TOP Tax system” is adopted and implemented by all nations. Ultimate Tax reforms will not only check the global economic recession but also relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Salient features of this new tax system.................... Taxation, tax collection, tax enforcement, tax compliance, allocation of revenues to various ministries or departments and money supply into the economy are unified and integrated in the banking system. In this new tax system there will be no Direct taxes, Indirect taxes, tax laws, tax returns, tax collection departments, tax enforcement agencies and tax tribunals. Citizens need not maintain separate account books and submit tax returns annually for paying either Direct taxes on personal incomes or Indirect taxes while running business or industry. Yet, the tax revenues collected by banks from single tax called TOP Tax will be 30 to 40% more when compared to total tax revenues accrued from all Direct and Indirect taxes in the present tax system. TOP Tax system” will make the budget preparation of any country to be simple, easy and time saving exercise. 100% tax collections without tax collection departments. There will be no tax collection expenditure for the Governments and no tax compliance cost for the people. There will be no check posts, way bills, accounting, auditing, tax laws, tax raids, etc., Tax component on any commodity or service will be less than 11%, unlike more than 30% in the present tax system. The prices will be substantially decreased. There will be no tax evasion and its main product black money. Read full article......
Download or read book Value added Tax and Other Tax Reforms written by Richard Wadsworth Lindholm and published by . This book was released on 1976 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Distributional Effects of Indirect Taxes written by John Creedy and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book develops a number of analytical models and presents empirical analyses of the equity and efficiency effects of existing indirect taxes from New Zealand. Potential tax reforms including environmental taxes are also examined and the methods presented can easily be adapted to deal with other countries. Policy debates are inevitably influenced by value judgements, which are seldom made explicit either by governments or those engaging in public discussion. By concentrating on the empirical orders of magnitude, and by examining the implications of adopting alternative value judgements, the findings of this book contribute towards rational policy debate, rather than relying on guesswork and rhetoric. The equity and efficiency effects of indirect taxes are examined in detail, using the central concepts of welfare changes, the excess burden of taxation, and money metric utility measures. The indirect taxes examined include a carbon tax designed to reduce carbon dioxide emissions. The Distributional Effects of Indirect Taxes develops widely applicable models and will therefore appeal to economists interested in public economics, tax policy, inequality measurement, welfare economics and tax modelling. Economists in government departments and international agencies interested in public finance and inequality and poverty measurement will also find much to engage them in this book, as will policymakers concerned with indirect and environmental tax policy, inequality, and welfare economics.
Download or read book Indirect Tax Reform in India written by Yashwant Sinha and published by Sage Publications Pvt. Limited. This book was released on 2020-03-14 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book will examines India's indirect tax structure and various reforms that have taken place since 1947 and makes valuable recommendations.
Download or read book Tax Reform in Developing Countries written by Wayne R. Thirsk and published by World Bank Publications. This book was released on 1997 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Provincial Tax Reforms written by David W. Conklin and published by IRPP. This book was released on 1990 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is intended to provide for the non-specialist a fresh look at provincial tax reform options and opportunities. Part I begins with the basic principles of tax reform, considering alternative objectives and general options in tax design. Part II examines the current differences among provincial economic circumstances and the tax structures. Part III deals with the process and implications of federal tax reform, from the 1987 proposals to the GST draft legislation.
Download or read book Tax Systems and Tax Reforms in Latin America written by Luigi Bernardi and published by Routledge. This book was released on 2007-12-24 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990‘s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the mai
Download or read book Perspectives on Tax Design and Tax Reform written by G. Thimmaiah and published by APH Publishing. This book was released on 1984 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Compensating Low Income Groups for Indirect Tax Reforms written by Peter Saunders and published by . This book was released on 1990 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Systems and Tax Reforms in South and East Asia written by Luigi Bernardi and published by Routledge. This book was released on 2007-01-24 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.
Download or read book Reforming Tax Systems written by Vahram Stepanyan and published by International Monetary Fund. This book was released on 2003-09-01 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax reforms that varied widely at the later stages. Recently, some of the BRO countries, basing decisions on the proposition that lowering of the top marginal income tax rate would significantly benefit economic development and increase tax compliance, have initiated a new stage of tax reforms. This paper reviews country experiences and suggests that (i) overall, there seems to be little evidence of a substantial improvement in income tax revenues resulting simply from a reduction in the top marginal tax rates, and (ii) in the BRO countries, the elasticity of the behavior of economic agents, in terms of labor supply, saving, and investment, with respect to income tax rates is not large, and a reduction of the existing income tax rates is unlikely to lead to a notable expansion of economic activity.
