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Author: Robert F. Conrad
Publisher: Oxford University Press
ISBN: 0192662694
Category : Business & Economics
Languages : en
Pages : 390
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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).
Author: Robert F. Conrad
Publisher: Oxford University Press
ISBN: 0192662694
Category : Business & Economics
Languages : en
Pages : 390
Get Book Here
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).
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
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Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author: Deborah Brautigam
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261
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Book Description
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Author: Wayne R. Thirsk
Publisher: World Bank Publications
ISBN: 9780821339992
Category : Business & Economics
Languages : en
Pages : 436
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Book Description
Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.
Author: John Brondolo
Publisher: International Monetary Fund
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67
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Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Author: Paul Ekins
Publisher:
ISBN:
Category : Environmental impact charges
Languages : en
Pages : 0
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Book Description
A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
Author: Sebastian Edwards
Publisher: University of Chicago Press
ISBN: 0226185036
Category : Business & Economics
Languages : en
Pages : 427
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Book Description
Latin America’s economic performance is mediocre at best, despite abundant natural resources and flourishing neighbors to the north. The perplexing question of how some of the wealthiest nations in the world in the nineteenth century are now the most crisis-prone has long puzzled economists and historians. The Decline of Latin American Economies examines the reality behind the struggling economies of Argentina, Chile, and Mexico. A distinguished panel of experts argues here that slow growth, rampant protectionism, and rising inflation plagued Latin America for years, where corrupt institutions and political unrest undermined the financial outlook of already besieged economies. Tracing Latin America’s growth and decline through two centuries, this volume illustrates how a once-prosperous continent now lags behind. Of interest to scholars and policymakers alike, it offers new insight into the relationship between political systems and economic development.
Author: Vito Tanzi
Publisher: Edward Elgar Publishing
ISBN: 1788116879
Category : Business & Economics
Languages : en
Pages : 262
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Book Description
This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.
Author: Maria Delgado Coelho
Publisher: International Monetary Fund
ISBN: 1513596624
Category : Business & Economics
Languages : en
Pages : 46
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Book Description
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Author: Robert F Conrad
Publisher: Oxford University Press
ISBN: 0192847082
Category : Business & Economics
Languages : en
Pages : 401
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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).
