Download or read book Tariff Policy and Taxation in Developing Countries written by and published by World Bank Publications. This book was released on with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tariff Policy and Taxation in Developing Countries written by Bela A. Balassa and published by . This book was released on 1989 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: In moving toward an ideal policy scheme, value -added taxes and excises on luxury commodities and on commodities that create negative consumption externalities can be established instantaneously while a tariff reform will take time. At the same time, tariffs should be reformed according to a predetermined timetable, made public in advance, that permits producers to adjust.
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 Tax Policy for Developing Countries written by Mr.Vito Tanzi and published by International Monetary Fund. This book was released on 2001-01-01 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.
Download or read book Indirect Taxation in Developing Countries written by Ary Lars Bovenberg and published by International Monetary Fund. This book was released on 1986-09-01 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indirect taxes are an important element in stabilization tax packages that aim at raising revenue in the short run. This paper evaluates, by using a general equilibrium model, alternative instruments of indirect taxation in middle-income developing countries. It uses data for Thailand as an illustration and examines the effects on revenue, efficiency, equity, and international competitiveness. The paper shows that the interaction between taxes and distortions caused by various policies can be important for revenue and efficiency. It also reveals significant backward shifting and a link between outward-looking supply-side tax policies and trade policies in industrial countries.
Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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 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 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 The Coordinated Reform of Tariffs and Domestic Indirect Taxes written by Pradeep Mitra and published by World Bank Publications. This book was released on 1990 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tariff reform for trade liberalization must be seen as part of a broader program of tax reform. Custom duties on imports should be geared chiefly to protection. Reductions in such duties to promote an outward- oriented development strategy should be offset by increases in sales/value- added taxes applied equally to imports and domestic production. That would maintain public revenues and avoid exacerbating macroeconomic dificulties.
Download or read book Tax Policy for Emerging Markets written by Vito Tanzi and published by International Monetary Fund. This book was released on 2000-02 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the rote of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.
Download or read book On Tariffs and Optimal Taxation Policy in Developing Countries written by Gunnar Floystad and published by . This book was released on 1985 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Coordinating Tariff Reduction and Domestic Tax Reform written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 1999-07-01 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: A key obstacle to fundamental tariff reform in many developing countries is the revenue loss that it ultimately implies. This paper establishes a simple and practicable strategy for realizing the efficiency gains from tariff reform without reducing public revenues, showing that for a small open economy, a cut in tariffs combined with a point-for-point increase in domestic consumption taxes increases both welfare and public revenues. Increasingly stringent conditions are required, however, to ensure unambiguously beneficial outcomes from this reform strategy when allowance is made for such important features as nontradeable goods, intermediate inputs, and imperfect competition.
Download or read book Readings on Taxation in Developing Countries written by Richard Miller Bird and published by . This book was released on 1975 with total page 580 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: 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.
Download or read book Supply Side Tax Policy written by Mr.Liam P. Ebrill and published by International Monetary Fund. This book was released on 1987-06-15 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the relevance to developing countries of the tax policy recommendations of supply-side economists and attempts to delineate policy guidelines to ensure that fiscal management enhances rather than inhibits growth and efficiency in the wider economy.
Download or read book How Should Tariffs be Structured written by Arvind Panagariya and published by World Bank Publications. This book was released on 1990 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Should all imports be taxed at uniform rates? Should intermediate inputs be subject to import duties? If so, should duty drawbacks play a role in exports?
Download or read book Policy Reform in Developing Countries written by Bela Balassa and published by Elsevier. This book was released on 2016-07-29 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policy Reform in Developing Countries deals with questions of policy reforms in selected countries. This book is a collection of essays describing the application of general principles of policy reforms made in countries with an industrial base, such as Mexico, Portugal, Venezuela, Chile, the Andean Common Market, Egypt, and Korea. Through these essays, the author evaluates the general principles that make up desirable policy reforms in these countries, and describes the application of these principles in various actual situations. One essay presents the reforms needed to improve the system of incentives, which include credit, labor market, and public utility pricing. For example, this book analyzes the tariff reform proposed in Chile and the guidelines for the common external tariff used in the Andean Common Market. Another essay evaluates the role of the manufacturing sector in the economic growth of Portugal, and recommends other strategies for this sector. This book then recommends proposals in the development strategy of Korea for the Fourth Five-Year Plan Period, while one other essay reviews the system of incentives that will serve the objectives of the Fourth Five-Year Plan of this country. This collection of essays is suitable for economic planners, heads of state ministries, academic and non-profit institutions dealing with developmental planning, and students and professors in history and political science.
