Indirect Tax Reforms

Indirect Tax Reforms PDF Author: V. S. Krishnan
Publisher: Abhinav Publications
ISBN: 8170174821
Category : Business & Economics
Languages : en
Pages : 243

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Book Description
For Income Tax

Indirect Tax Reforms

Indirect Tax Reforms PDF Author: V. S. Krishnan
Publisher: Abhinav Publications
ISBN: 8170174821
Category : Business & Economics
Languages : en
Pages : 243

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Book Description
For Income Tax

Modelling Indirect Taxes and Tax Reform

Modelling Indirect Taxes and Tax Reform PDF Author: John Creedy
Publisher: Edward Elgar Publishing
ISBN: 9781782542018
Category : Business & Economics
Languages : en
Pages : 236

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Book Description
Indirect taxes have become an increasingly important revenue-raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform and its distributional implications.

The Coordinated Reform of Tariffs and Domestic Indirect Taxes

The Coordinated Reform of Tariffs and Domestic Indirect Taxes PDF Author: Pradeep Mitra
Publisher: World Bank Publications
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 52

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Book Description
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.

Goods and Services Tax in India

Goods and Services Tax in India PDF Author: R. Kavita Rao
Publisher: Cambridge University Press
ISBN: 1108473962
Category : Business & Economics
Languages : en
Pages : 217

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Book Description
Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.

Taxation and Gender Equity

Taxation and Gender Equity PDF Author: Caren Grown
Publisher: IDRC
ISBN: 0415568226
Category : Business & Economics
Languages : en
Pages : 349

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Book Description
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Indirect Tax Reform

Indirect Tax Reform PDF Author: I. S. Gulati
Publisher:
ISBN:
Category :
Languages : en
Pages : 11

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Book Description


Tax Reforms and Fiscal Shock Smoothing

Tax Reforms and Fiscal Shock Smoothing PDF Author: Mr.David Amaglobeli
Publisher: International Monetary Fund
ISBN: 1498315623
Category : Business & Economics
Languages : en
Pages : 29

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Book Description
This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that broaden the tax base, significantly enhance the ability of fiscal policy to mitigate the impact of growth shocks on disposable income. We find that the magnitude of shock smoothing increases from an average of 2 percent to 3-31⁄2 percent following the reform. The effects are considerably higher for tax base than tax rate changes, and also higher for indirect tax than direct tax changes. The effects are symmetric—that is, the increase in shock smoothing following a reform expanding the tax base (rate) is similar to the decline in shock smoothing after a reform narrowing the tax base (rate). Tax elasticity, collection efficiency, and the progressivity of the tax system are important channels through which tax reforms affect fiscal stabilization.

Lessons of Tax Reform

Lessons of Tax Reform PDF Author:
Publisher: World Bank Publications
ISBN:
Category : Taxation
Languages : en
Pages : 63

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Book Description


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

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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.

Dalton Improving Indirect Tax Reform

Dalton Improving Indirect Tax Reform PDF Author: Joram Mayshar
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description