Taxation in Developing Countries

Taxation in Developing Countries PDF Author: Richard Miller Bird
Publisher: Baltimore, Md. : Johns Hopkins University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 552

Get Book

Book Description
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.

Taxation in Developing Countries

Taxation in Developing Countries PDF Author: Richard Miller Bird
Publisher: Baltimore, Md. : Johns Hopkins University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 552

Get Book

Book Description
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.

Taxation of Productive Consumption in Developing Countries

Taxation of Productive Consumption in Developing Countries PDF Author: Carl Sumner Shoup
Publisher:
ISBN:
Category : Consumption (Economics)
Languages : en
Pages : 48

Get Book

Book Description


World Tax Reform

World Tax Reform PDF Author: Michael J. Boskin
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 360

Get Book

Book Description
A review of current thinking on taxation which examines the changes in tax structure occurring in 11 countries, ranging from Indonesia and Mexico to Sweden and the United States. The book coincides with a trend towards tax reform which has taken hold in many developed and developing countries.

Tax Reform in Developing Countries

Tax Reform in Developing Countries PDF Author: Malcolm Gillis
Publisher: Duke University Press
ISBN: 9780822308980
Category : Business & Economics
Languages : en
Pages : 560

Get Book

Book Description
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.

Evolutionary Tax Reform in Emerging Economies

Evolutionary Tax Reform in Emerging Economies PDF Author: Robert F. Conrad
Publisher: Oxford University Press
ISBN: 0192662694
Category : Business & Economics
Languages : en
Pages : 401

Get Book

Book Description
Evolutionary Tax Reform in Emerging Economies: an income-based approach provides one approach to tax reform in emerging economies. Conrad describes the context for tax reform in these economies and outlines the ?Standard Approach? to tax reform, an approach that is critically evaluated. Emphasis is placed on revenue generation given to economic efficiency considerations and constraints, institutional and economic, that change through time, and the approach of the work is based on two main elements: policy, for all tax instruments, developed with the individual as the taxpayer, and policy implemented via the use of withholding taxes (advanced taxes), to the extent possible, and via the use of withholding agents, Advanced Payment Agents (APA's). Evolutionary Tax Reform in Emerging Economies examines APAs, direct tax (income tax), and VAT, excises, and tariffs, and discusses topics such as how the base of each tax is defined, how the base might change over time, how APAs are used to collect advanced payments, and how to preserve excise tax collection at the point of production (or import).

Readings on Taxation in Developing Countries

Readings on Taxation in Developing Countries PDF Author: Richard Miller Bird
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 580

Get Book

Book Description
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.

Implementing Direct Comsumption Taxes in Developing Countries

Implementing Direct Comsumption Taxes in Developing Countries PDF Author:
Publisher: World Bank Publications
ISBN:
Category :
Languages : en
Pages : 101

Get Book

Book Description


The Theory and Practice of Tax Reform in Developing Countries

The Theory and Practice of Tax Reform in Developing Countries PDF Author: Ehtisham Ahmad
Publisher: Cambridge University Press
ISBN: 9780521397421
Category : Business & Economics
Languages : en
Pages : 362

Get Book

Book Description
Study on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.

The Value-added Tax

The Value-added Tax PDF Author: Charles E. McLure
Publisher: A E I Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 210

Get Book

Book Description
Updated discussion on the value-added tax system with reference to the business transfer tax from theoretical point of view considered.

The Theory of Taxation for Developing Countries

The Theory of Taxation for Developing Countries PDF Author: David M. G. Newbery
Publisher: Oxford University Press, USA
ISBN:
Category : Business & Economics
Languages : en
Pages : 720

Get Book

Book Description
Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.