Author: OECD
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157
Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.
OECD Tax Policy Studies Tax Policy Reform and Economic Growth
Author: OECD
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157
Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157
Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.
Tax and Development
Author: Satoru Araki
Publisher: Brookings Institution Press
ISBN: 4899741049
Category : Political Science
Languages : en
Pages : 0
Book Description
Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region’s voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB’s and ADBI’s active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB’s and ADBI’s activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird’s-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.
Publisher: Brookings Institution Press
ISBN: 4899741049
Category : Political Science
Languages : en
Pages : 0
Book Description
Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region’s voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB’s and ADBI’s active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB’s and ADBI’s activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird’s-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.
Tax Systems and Tax Reforms in South and East Asia
Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134168314
Category : Business & Economics
Languages : en
Pages : 398
Book Description
This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.
Publisher: Routledge
ISBN: 1134168314
Category : Business & Economics
Languages : en
Pages : 398
Book Description
This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.
Tax Administration Reform in China
Author: John Brondolo
Publisher: International Monetary Fund
ISBN: 1484301110
Category : Business & Economics
Languages : en
Pages : 67
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.
Publisher: International Monetary Fund
ISBN: 1484301110
Category : Business & Economics
Languages : en
Pages : 67
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.
The Rise of Fiscal States
Author: Bartolomé Yun-Casalilla
Publisher: Cambridge University Press
ISBN: 1107013518
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Leading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.
Publisher: Cambridge University Press
ISBN: 1107013518
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Leading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.
Property Tax in Asia
Author: William McCluskey
Publisher:
ISBN: 9781558444232
Category :
Languages : en
Pages : 552
Book Description
This volume showcases the first comprehensive assessment of property tax in Asia. It provides authoritative data on legislation, tax administration practices, revenue statistics, reform proposals, new technology, and political debate to raise awareness of the potential for land-based revenue throughout these regions.
Publisher:
ISBN: 9781558444232
Category :
Languages : en
Pages : 552
Book Description
This volume showcases the first comprehensive assessment of property tax in Asia. It provides authoritative data on legislation, tax administration practices, revenue statistics, reform proposals, new technology, and political debate to raise awareness of the potential for land-based revenue throughout these regions.
A Comparative Analysis of Tax Administration in Asia and the Pacific
Author: Asian Development Bank
Publisher: Asian Development Bank
ISBN: 9292618652
Category : Law
Languages : en
Pages : 410
Book Description
Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals. This report provides information on current tax administration practices in the region to help governments identify opportunities to strengthen their tax systems. It analyzes the administrative frameworks, practices, and performance of revenue bodies in 34 economies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.
Publisher: Asian Development Bank
ISBN: 9292618652
Category : Law
Languages : en
Pages : 410
Book Description
Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals. This report provides information on current tax administration practices in the region to help governments identify opportunities to strengthen their tax systems. It analyzes the administrative frameworks, practices, and performance of revenue bodies in 34 economies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.
Tax Systems and Tax Reforms in South and East Asia
Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134168322
Category : Business & Economics
Languages : en
Pages : 308
Book Description
This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.
Publisher: Routledge
ISBN: 1134168322
Category : Business & Economics
Languages : en
Pages : 308
Book Description
This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.
Tax Policy Reforms 2020 OECD and Selected Partner Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125
Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125
Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Taxation and State-Building in Developing Countries
Author: Deborah Brautigam
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261
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.
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261
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.