Implementing Direct Comsumption Taxes in Developing Countries

Implementing Direct Comsumption Taxes in Developing Countries PDF Author:
Publisher: World Bank Publications
ISBN:
Category :
Languages : en
Pages : 101

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Implementing Direct Comsumption Taxes in Developing Countries

Implementing Direct Comsumption Taxes in Developing Countries PDF Author:
Publisher: World Bank Publications
ISBN:
Category :
Languages : en
Pages : 101

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Book Description


Implementing Direct Consumption Taxes in Developing Countries

Implementing Direct Consumption Taxes in Developing Countries PDF Author: George R. Zodrow
Publisher:
ISBN:
Category : Impuesto a la renta - Paises en desarrollo
Languages : en
Pages : 95

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Book Description


Taxation in Developing Countries

Taxation in Developing Countries PDF Author: Richard Miller Bird
Publisher: Baltimore, Md. : Johns Hopkins University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 552

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Book Description
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.

Taxation of Productive Consumption in Developing Countries

Taxation of Productive Consumption in Developing Countries PDF Author: Carl Sumner Shoup
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 48

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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.

Evolutionary Tax Reform in Emerging Economies

Evolutionary Tax Reform in Emerging Economies PDF 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).

Taxation and Economic Development

Taxation and Economic Development PDF Author: John Toye
Publisher: Taylor & Francis
ISBN: 1000946568
Category : Business & Economics
Languages : en
Pages : 309

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Book Description
First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.

Evolutionary Tax Reform in Emerging Economies

Evolutionary Tax Reform in Emerging Economies PDF 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).

Tax Reform in Developing Countries

Tax Reform in Developing Countries PDF 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.

The Theory and Practice of Tax Reform in Developing Countries

The Theory and Practice of Tax Reform in Developing Countries PDF Author: Ehtisham Ahmad
Publisher: Cambridge University Press
ISBN: 9780521397421
Category : Business & Economics
Languages : en
Pages : 362

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Book Description
Study on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.