Tax Reforms and Equity in ACP Countries PDF Download
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Author: Manfred Holthus
Publisher:
ISBN:
Category : Côte d'Ivoire
Languages : en
Pages : 128
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Book Description
Investigates the influence of taxation and the revenue collection systems on social equity and the distribution of income in Jamaica and Côte d'Ivoire. Also ascertains what general conclusions could be drawn for the continuation of reform policies.
Author: Manfred Holthus
Publisher:
ISBN:
Category : Côte d'Ivoire
Languages : en
Pages : 128
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Book Description
Investigates the influence of taxation and the revenue collection systems on social equity and the distribution of income in Jamaica and Côte d'Ivoire. Also ascertains what general conclusions could be drawn for the continuation of reform policies.
Author: María José Falcón y Tella
Publisher: BRILL
ISBN: 904744034X
Category : Law
Languages : en
Pages : 356
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Book Description
Equity is a multi-faceted subject, an authentic crossroads of problems. The perspective of this study is, as a result, a mix of focuses, which includes: the philosophy of law, general legal theory, justice theory, the history of law, comparative law, legal dogma, etc. In this book, as in various earlier studies of the author, she uses the "three-dimensional" method, which facilitates a stratified focus in agreement with three levels: facts, norms, and values. The subject of equity has never been analysed as completely as in this work. It includes a dynamic study of the different types of equity throughout history and in the different legal systems; the concept, content, limits, functions and types of equity; the relationship between equity and related ideas, and equity in all the branches of the legal order.
Author: Iris Claus
Publisher: Edward Elgar Publishing
ISBN: 1849804990
Category : Business & Economics
Languages : en
Pages : 341
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Book Description
This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.
Author: Robin W. Boadway
Publisher: World Bank Publications
ISBN:
Category : Developing countries
Languages : en
Pages : 36
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Book Description
Author:
Publisher: World Bank Publications
ISBN:
Category : Taxation
Languages : en
Pages : 63
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Book Description
Author: Joseph E. Stiglitz
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
This paper provides a critical analysis of the current consensus on tax reform in developing countries in terms of both efficiency and equity objectives. Drawing on the recent theoretical advances it shows that the emphasis on value-added tax (VAT) as the main instrument for indirect taxation is likely to result in inefficiency in resource allocation due to production and consumption substitutions in favor of the informal/shadow economy. Such a reform can also have adverse effects on the long-run growth as a small formal sector reduces the scope for technological progress in the economy. Imposition of VAT may also retard the development of markets, especially in the rural areas. The tax reform policies implemented in a large number of developing countries that reduce the tariff and shifts the burden of raising revenue to VAT are also likely to be undesirable in terms of equity. The available evidence shows that the current emphasis on uniform VAT is especially regressive. The prevalence of corruption in tax administration is likely to make the incidence of tax reform more inequitable as compliance with VAT is information-intensive, and thus it places the poor in a disadvantage in the bargaining against a corrupt tax collector given their lack of education and record-keeping.
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.
Author: International Bureau of Fiscal Documentation
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 662
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Book Description
Author: Wayne R. Thirsk
Publisher: World Bank Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 436
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Book Description
Case studies on tax reform in eight developing countries. Contributions include: "Bolivia's tax revolution" by W. Thirsk; "Thirty years of tax reform in Colombia" by Ch. E. McLure and G. Zodrow; "Reforming the tax system in Indonesia" by M. Asher; "The Jamaican tax reform: its design and performance" by R. Bahl; "Tax policy and tax reforms in Korea" by Kwang Choi; "Mexico's protracted tax reform" by F. Gil-Diaz and W. Thirsk; "Tax reform in Morocco: gradually getting it right" by D. Sewell and W. Thirsk; "Turkey's struggle for a better tax system" by K. Bulutoglu and W. Thirsk.
Author: Jay K. Rosengard
Publisher: Springer Science & Business Media
ISBN: 1461556678
Category : Business & Economics
Languages : en
Pages : 226
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Book Description
Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity. The text claims that a model for property tax reform in developing countries is derived from a theoretical distillation of empirical experience. The primary objective of this study is to establish, through logic, theory and observation: what constitutes a good property tax system, for whom, and under what conditions; why such a system works; and how inferior systems can be upgraded to approximate well-functioning systems. Property Tax Reform in Developing Countries develops its examination in three stages. First, a conceptual framework is presented for the formulation, implementation, and evaluation of property tax reform in developing countries. Second, attempts to reform property taxation in four developing countries are examined in detail. Finally, the results of the reform efforts described in the four case studies are evaluated and guidelines for reform are offered. The study concludes with specific recommendations for reforming property tax systems in developing countries, based on the conceptual framework and synthesizing lessons of the case studies.
