Taxing Telecommunications in Developing Countries PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Taxing Telecommunications in Developing Countries PDF full book. Access full book title Taxing Telecommunications in Developing Countries by Ms.Thornton Matheson. Download full books in PDF and EPUB format.
Author: Ms.Thornton Matheson
Publisher: International Monetary Fund
ISBN: 1484329279
Category : Business & Economics
Languages : en
Pages : 42
Get Book Here
Book Description
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
Author: Ms.Thornton Matheson
Publisher: International Monetary Fund
ISBN: 1484329279
Category : Business & Economics
Languages : en
Pages : 42
Get Book Here
Book Description
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
Author: Robert Baldwin
Publisher: Oxford University Press on Demand
ISBN: 0199576084
Category : Business & Economics
Languages : en
Pages : 563
Get Book Here
Book Description
An introduction to the practical and theoretical issues that are central to the study of regulation, which a particular focus on contested areas and how they are dealt with.
Author: Hank Intven
Publisher:
ISBN:
Category :
Languages : en
Pages : 350
Get Book Here
Book Description
Author: C. P. Andrews-Speed
Publisher: Kluwer Law International B.V.
ISBN: 9041122338
Category : Business & Economics
Languages : en
Pages : 422
Get Book Here
Book Description
China is the world?s second largest consumer of commercial energy and is therefore a significant contributor to atmospheric pollution. It is becoming a major player in global and regional markets for energy products, services and investment. This book provides an overview of the formulation and implementation of energy policy in China. Part One provides background information on China?s energy sector. Part Two examines the nature of China?s energy policy and of the policy-making process, with examples drawn from the coal and natural gas sectors, as well as from the government?s drive to promote energy conservation and energy efficiency. Part Three focuses on recent efforts to reform the energy sector in China and to regulate it more effectively, paying particular attention to the electrical power sector and to small-scale coal mines. Part Four evaluates, from the perspective of the citizen, policy relating to the electrical power sector and to the closure of small-scale coal mines. Part Five addresses the international dimensions of China?s energy policy, with accounts of both inward and outward investment, and of the international political implications. About the author: Dr Philip Andrews-Speed is Director of the Centre for Energy, Petroleum and Mineral Law and Policy at the University of Dundee, Scotland. He spent fourteen years as a geologist in the international mining and petroleum industries before coming to the Centre in 1994, gaining an LLM in Energy Law and Policy, and joining the academic staff.
Author: Robert Baldwin
Publisher: OUP Oxford
ISBN: 019162943X
Category : Business & Economics
Languages : en
Pages : 680
Get Book Here
Book Description
Regulation is often thought of as an activity that restricts behaviour and prevents the occurrence of certain undesirable activities, but the influence of regulation can also be enabling or facilitative, as when a market could potentially be chaotic if uncontrolled. This Handbook provides a clear and authoritative discussion of the major trends and issues in regulation over the last thirty years, together with an outline of prospective developments. It brings together contributions from leading scholars from a range of disciplines and countries. Each chapter offers a broad overview of key current issues and provides an analysis of different perspectives on those issues. Experiences in different jurisdictions and insights from various disciplines are drawn upon, and particular attention is paid to the challenges that are encountered when specific approaches are applied in practice. Contributors develop their own distinctive arguments relating to the central issues in regulation and apply scholarly rigour and clear writing to matters of high policy-relevance. The essays are original, accessible, and agenda-setting, and the Handbook will be essential reading both to students and researchers and to with regulatory and regulated professionals.
Author: Darryl S. L. Jarvis
Publisher: World Scientific
ISBN: 9814335738
Category : Political Science
Languages : en
Pages : 622
Get Book Here
Book Description
Regulation of public infrastructure has been a topic of interest for more than a century. Yet, little is known about what works and why, when it comes to infrastructure regulation. This book intends to contribute to the understanding of infrastructure regulations by analyzing empirical cases in telecommunications, electricity and water, with examples drawn from a number of countries in Asia and beyond. The book addresses the following questions: Does regulation work? What kind of regulation works? What kinds don't work? Why do some forms of regulation work and not others? How do we know whether they work or not? How do we isolate the effects of different political, economic and legal contexts? Are there systematic differences across infrastructure sectors that necessitate particular regulatory design? It brings together distinguished scholars and practitioners who are experts in the area to address essential issues in regulation through conceptual and empirical studies.
Author: Damien Geradin
Publisher: Oxford University Press, USA
ISBN: 9780199242436
Category : Business & Economics
Languages : en
Pages : 424
Get Book Here
Book Description
Controlling market power is a crucial issue in liberalised telecommunications markets. By comparatively analysing five countries, this book explores how the regulatory framework should be designed.
Author: Eduardo Araral
Publisher: Routledge
ISBN: 0415782457
Category : Political Science
Languages : en
Pages : 554
Get Book Here
Book Description
This Handbook provides a comprehensive global survey of the policy process. Written by an outstanding line up of distinguished scholars and practitioners, the Handbook covers all aspects of the policy process including: Theory - from rational choice to the new institutionalism; Frameworks - network theory, advocacy coalition and development models; Key stages in the process - formulation, implementation and evaluation; Agenda setting and decision making; The roles of key actors and institutions. This is an invaluable resource for all scholars, graduate students and practitioners in public policy and policy analysis.-- Publisher description.
Author: Célestin Monga
Publisher: Oxford University Press
ISBN: 0191510742
Category : Business & Economics
Languages : en
Pages : 1125
Get Book Here
Book Description
A popular myth about the travails of Africa holds that the continent's long history of poor economic performance reflects the inability of its leaders and policymakers to fulfill the long list of preconditions to be met before sustained growth can be achieved. These conditions are said to vary from the necessary quantity and quality of physical and human capital to the appropriate institutions and business environments. While intellectually charming and often elegantly formulated, that conventional wisdom is actually contradicted by historical evidence and common sense. It also suggests a form of intellectual mimicry that posits a unique path to prosperity for all countries regardless of their level of development and economic structure. In fact, the argument underlining that reasoning is tautological, and the policy prescriptions derived from it are fatally teleological: low-income countries are by definition those where such ingredients are missing. None of today's high-income countries started its growth process with the "required" and complete list of growth ingredients. Unless one truly believes that the continent of Africa-and most developing countries-are ruled predominantly if not exclusively by plutocrats with a high propensity for sadomasochism, the conventional view must be re-examined, debated, and questioned. This volume-the second of the ^lOxford Handbook of Africa and Economics-reassesses the economic policies and practices observed across the continent since independence. It offers a collection of analyses by some of the leading economists and development thinkers of our time, and reflects a wide range of perspectives and viewpoints. Africa's emergence as a potential economic powerhouse in the years and decades ahead amply justifies the scope and ambition of the book.
Author: Pierre Sauve
Publisher: World Bank Publications
ISBN: 0821383434
Category : Political Science
Languages : en
Pages : 246
Get Book Here
Book Description
Trade in services, far more than trade in goods, is affected by a variety of domestic regulations, ranging from qualification and licensing requirements in professional services to pro-competitive regulation in telecommunications services. Experience shows that the quality of regulation strongly influences the consequences of trade liberalization. WTO members have agreed that a central task in the ongoing services negotiations will be to develop a set of rules to ensure that domestic regulations support rather than impede trade liberalization. Since these rules are bound to have a profound impact on the evolution of policy, particularly in developing countries, it is important that they be conducive to economically rational policy-making. This book addresses two central questions: What impact can international trade rules on services have on the exercise of domestic regulatory sovereignty? And how can services negotiations be harnessed to promote and consolidate domestic policy reform across highly diverse sectors? The book, with contributions from several of the world's leading experts in the field, explores a range of rule-making challenges arising at this policy interface, in areas such as transparency, standards and the adoption of a necessity test for services trade. Contributions also provide an in-depth look at these issues in the key areas of accountancy, energy, finance, health, telecommunications and transportation services.
