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 Theory and Practice of Tax Reform in Developing Countries written by Ehtisham Ahmad and published by Cambridge University Press. This book was released on 1991-07-26 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.
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 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 Taxation and State Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
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 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 Tax Policy Handbook written by Mr.Parthasarathi Shome and published by International Monetary Fund. This book was released on 1995-04-25 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.
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 Taxation and Economic Development Routledge Revivals written by John F. J. Toye and published by Routledge. This book was released on 2013-10-14 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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 The Theory of Tax Design for Developing Countries written by Atkinson A. B. (Anthony Barnes) and published by . This book was released on 1983 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Tax Administration in Developing Countries written by Mr.Charles Y. Mansfield and published by International Monetary Fund. This book was released on 1987-06-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.
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 Indirect Taxation in Developing Economies written by John Fitzgerald Due and published by Johns Hopkins University Press. This book was released on 1970 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study of the role and structure of indirect taxation in developing countries - discusses in detail the dominant role of tariffs, excises and sales taxes, and their implementation during progressive stages of economic growth. References and statistical tables.
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.
