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Author: Ms.Janet Gale Stotsky
Publisher: International Monetary Fund
ISBN: 1451852940
Category : Business & Economics
Languages : en
Pages : 58
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Book Description
Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.
Author: Ms.Janet Gale Stotsky
Publisher: International Monetary Fund
ISBN: 1451852940
Category : Business & Economics
Languages : en
Pages : 58
Get Book Here
Book Description
Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86
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Book Description
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Author: International Monetary Fund. Research Dept.
Publisher: International Monetary Fund
ISBN: 1451969139
Category : Business & Economics
Languages : en
Pages : 175
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Book Description
This paper presents a study to review fluctuations in Japan’s balance of payments and the role of short-term capital flows. Based on annual data, it appears that Japan has passed through two additional cycles after the 1952-55 and 1955-58 cycles covered by Narvekar's studies. In general, the annual data show clearly that the flows of short-term capital have tended to fluctuate in a direction opposite to that of the fluctuations in the basic balance of payments. Thus, the short-term capital inflow increased substantially as the basic surplus fell sharply from 1959 to 1960 and increased further still as the basic balance went into heavy deficit in 1961. Short-term capital flows helped to moderate the fluctuations in Japan's over-all balance of payments, compared with the fluctuations in its basic balance, and thus played an anticyclical role in Japan's balance of payments during 1959–1966. During 1965, the basic balance showed a small deficit in the first quarter, a small surplus in the second quarter, and large surpluses in the third and fourth quarters. This review of monetary policy changes indicates an intimate relationship between changes in Japanese monetary policy and fluctuations in Japan's basic balance of payments during 1959–1966.
Author: Thomas Cantens
Publisher: World Bank Publications
ISBN: 0821397133
Category : Business & Economics
Languages : en
Pages : 175
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Book Description
This book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and various quantification techniques may be used to fight against corruption, improve cross-border celerity, boost revenue collection, and optimize the use of public resources. More than presenting “best practices” and due to the association of academics and practitioners, the case studies explore the conditions under which measurement has been introduced and the effects on the administrative structure, and its relations with the political authority and the users. By analyzing the introduction of measurement to counter corruption and improve revenue collection in Cameroon, two chapters describe to which extent the professional culture has changed and what effects have been noted or not on the public accountability of fiscal administrations. Two other chapters present experiments of uses of quantification to develop risk analysis in Cameroon and Senegal. By using mirror analysis on the one hand and data mining on the other hand, these two examples highlight the importance of automated customs clearance systems which collect daily extensive data on users, commodities flows and officials. One chapter develops the idea of measuring smuggling to improve the use of human and material resources in Algeria and nurture the questioning on the adaptation of a legal framework to the social context of populations living near borders. Finally, two examples of measurement policies, in France and in South Korea, enlighten the diversity of measurement, the specificities of developing countries and the convergences between developing and developed countries on common stakes such as trade facilitation and better use of public funds.
Author: J.A. Lybeck
Publisher: North Holland
ISBN:
Category : Business & Economics
Languages : en
Pages : 412
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Book Description
The aim of this book is to explain the post-war growth of the public sector in a number of developed economies. The purpose is to see whether scientists familiar with their respective countries' institutional, political and economic framework, but still working as a group, can advance some common factors behind the growth of government.
Author: Mr.Charles Y. Mansfield
Publisher: International Monetary Fund
ISBN: 1451975392
Category : Business & Economics
Languages : en
Pages : 26
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Book Description
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.
Author: Roger Gordon
Publisher: Columbia University Press
ISBN: 0231520077
Category : Political Science
Languages : en
Pages : 321
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Book Description
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.
Author: Mr.Bernardin Akitoby
Publisher: International Monetary Fund
ISBN: 1484361539
Category : Business & Economics
Languages : en
Pages : 43
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Book Description
How do countries mobilize large tax revenue—defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of large tax revenue mobilization in low-income countries and emerging markets. We find that: (i) reforms of indirect taxes and exemptions are the most common tax policy measures; (ii) multi-pronged tax administration reforms often go hand in hand with tax policy measures or are stand alone; and (iii) sustainability of the episodes hinges on tax administration reforms in the key compliance areas (risk-based audits, registration, filing, payment, and reporting).
Author: Friedrich Schneider
Publisher: Cambridge University Press
ISBN: 1107034841
Category : Business & Economics
Languages : en
Pages : 225
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Book Description
This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.
Author: Roy W. Bahl
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 494
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Book Description
Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.
