Author: Ehtisham Ahmad
Publisher:
ISBN:
Category : Indirect taxation
Languages : en
Pages : 111
Book Description
The Tax System in India
Author: Hélène Poirson
Publisher: International Monetary Fund
ISBN:
Category : India
Languages : en
Pages : 26
Book Description
This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. The paper finds that the most recently proposed package of reforms would improve tax productivity and lower the marginal tax burden and tax-induced distortions. But firms that rely on internal sources of funds or face problems borrowing would continue to face high marginal tax rates
Publisher: International Monetary Fund
ISBN:
Category : India
Languages : en
Pages : 26
Book Description
This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. The paper finds that the most recently proposed package of reforms would improve tax productivity and lower the marginal tax burden and tax-induced distortions. But firms that rely on internal sources of funds or face problems borrowing would continue to face high marginal tax rates
Effective Taxes and Tax Reform in India
Author: Ehtisham Ahmad
Publisher:
ISBN:
Category : Indirect taxation
Languages : en
Pages : 111
Book Description
Publisher:
ISBN:
Category : Indirect taxation
Languages : en
Pages : 111
Book Description
Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah].
Author: Vijay L. Kelkar
Publisher: Academic Foundation
ISBN: 9788171882946
Category : Business & Economics
Languages : en
Pages : 618
Book Description
The Present Publication Includes Important Reports And Statistical Data On Tax Reforms Viz: Report Of The Task Force On Direct Taxes, Report Of The Task Force On Direct Taxes, Report Of The Task Force On Indirect Taxes (Also Including The Consultation Papers); Report Of The Advisory Group On Tax Reforms 2001 And The Chelliah Committee Reports, 1992 And 1993. The Document On Indian Public Finance Statistics, June 2002, Is Also Included.
Publisher: Academic Foundation
ISBN: 9788171882946
Category : Business & Economics
Languages : en
Pages : 618
Book Description
The Present Publication Includes Important Reports And Statistical Data On Tax Reforms Viz: Report Of The Task Force On Direct Taxes, Report Of The Task Force On Direct Taxes, Report Of The Task Force On Indirect Taxes (Also Including The Consultation Papers); Report Of The Advisory Group On Tax Reforms 2001 And The Chelliah Committee Reports, 1992 And 1993. The Document On Indian Public Finance Statistics, June 2002, Is Also Included.
Perspectives on Tax Design and Tax Reform
Author: G. Thimmaiah
Publisher: APH Publishing
ISBN:
Category : Taxation
Languages : en
Pages : 256
Book Description
Publisher: APH Publishing
ISBN:
Category : Taxation
Languages : en
Pages : 256
Book Description
The Tax System in India
Author: Ms.Helene Poirson Ward
Publisher: INTERNATIONAL MONETARY FUND
ISBN: 9781451863536
Category : Business & Economics
Languages : en
Pages : 0
Book Description
This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. The paper finds that the most recently proposed package of reforms would improve tax productivity and lower the marginal tax burden and tax-induced distortions. But firms that rely on internal sources of funds or face problems borrowing would continue to face high marginal tax rates.
Publisher: INTERNATIONAL MONETARY FUND
ISBN: 9781451863536
Category : Business & Economics
Languages : en
Pages : 0
Book Description
This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. The paper finds that the most recently proposed package of reforms would improve tax productivity and lower the marginal tax burden and tax-induced distortions. But firms that rely on internal sources of funds or face problems borrowing would continue to face high marginal tax rates.
The Theory and Practice of Tax Reform in Developing Countries
Author: Ehtisham Ahmad
Publisher: Cambridge University Press
ISBN: 9780521397421
Category : Business & Economics
Languages : en
Pages : 362
Book Description
Study on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.
Publisher: Cambridge University Press
ISBN: 9780521397421
Category : Business & Economics
Languages : en
Pages : 362
Book Description
Study on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.
Economic Policy and Tax Reform in India
Author: K. Puttaswamaiah
Publisher: Indus Publishing
ISBN: 9788173870149
Category : Business & Economics
Languages : en
Pages : 252
Book Description
Contributed articles.
Publisher: Indus Publishing
ISBN: 9788173870149
Category : Business & Economics
Languages : en
Pages : 252
Book Description
Contributed articles.
Structure and Reform of Taxation in India
Author: B. S. Sreekantaradhya
Publisher: Deep and Deep Publications
ISBN: 9788176292474
Category : Tax incidence
Languages : en
Pages : 188
Book Description
Publisher: Deep and Deep Publications
ISBN: 9788176292474
Category : Tax incidence
Languages : en
Pages : 188
Book Description
Tax Reforms Committee
Author: India. Tax Reforms Committee
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 224
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 224
Book Description
Taxation in Developing Countries
Author: Roger Gordon
Publisher: Columbia University Press
ISBN: 0231520077
Category : Political Science
Languages : en
Pages : 321
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.
Publisher: Columbia University Press
ISBN: 0231520077
Category : Political Science
Languages : en
Pages : 321
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.