Taxation in Developing Countries
Title | Taxation in Developing Countries PDF eBook |
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.
Tax Policy Handbook
Title | Tax Policy Handbook PDF eBook |
Author | Mr.Parthasarathi Shome |
Publisher | International Monetary Fund |
Total Pages | 336 |
Release | 1995-04-25 |
Genre | Business & Economics |
ISBN | 9781557754905 |
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.
Taxation in Developing Countries
Title | Taxation in Developing Countries PDF eBook |
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.
Tax Policy for Developing Countries
Title | Tax Policy for Developing Countries PDF eBook |
Author | Mr.Vito Tanzi |
Publisher | International Monetary Fund |
Total Pages | 28 |
Release | 2001-01-01 |
Genre | Business & Economics |
ISBN | 9781589060203 |
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.
Taxation and State-Building in Developing Countries
Title | Taxation and State-Building in Developing Countries PDF eBook |
Author | Deborah Brautigam |
Publisher | Cambridge University Press |
Total Pages | 261 |
Release | 2008-01-10 |
Genre | Political Science |
ISBN | 1139469258 |
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.
The Theory of Taxation for Developing Countries
Title | The Theory of Taxation for Developing Countries PDF eBook |
Author | David M. G. Newbery |
Publisher | Oxford University Press, USA |
Total Pages | 722 |
Release | 1987 |
Genre | Business & Economics |
ISBN |
Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.
Tax Policy in Developing Countries
Title | Tax Policy in Developing Countries PDF eBook |
Author | Javad Khalilzadeh-Shirazi |
Publisher | World Bank Publications |
Total Pages | 280 |
Release | 1991-01-01 |
Genre | Business & Economics |
ISBN | 9780821319901 |
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.