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.

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.

THE THEORY & PRACTICE OF TAX REFORM IN DEVELOPING

THE THEORY & PRACTICE OF TAX REFORM IN DEVELOPING PDF Author: Ahmad
Publisher:
ISBN: 9788185618043
Category :
Languages : en
Pages : 362

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Book Description


The Theory of Taxation for Developing Countries

The Theory of Taxation for Developing Countries PDF Author: David M. G. Newbery
Publisher: Oxford University Press, USA
ISBN:
Category : Business & Economics
Languages : en
Pages : 720

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Book Description
Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.

Taxation in Theory and Practice

Taxation in Theory and Practice PDF Author: George R. Zodrow
Publisher:
ISBN: 9789811205149
Category : Capital levy
Languages : en
Pages : 602

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Book Description
"The 19 articles in this volume include George Zodrow's most important contributions to the theory and practice of taxation. They are organized into five general areas: (1) Optimal tax reform, or an analysis of the best ways to implement tax reforms taking into account transitional problems; (2) Consumption-based taxes, including the economic effects of replacing the current income tax with a progressive consumption tax; (3) Income tax reform in the United States and in developing countries; (4) State and local tax policy, including especially the effects of the local property tax; and (5) Tax competition, using models that are applicable at both the state/local and international levels"--Publisher's website.

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.

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.

Property Tax Reform in Developing Countries

Property Tax Reform in Developing Countries PDF 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.

Taxation and Development

Taxation and Development PDF Author: Mr.Michael Keen
Publisher: International Monetary Fund
ISBN: 1475510292
Category : Business & Economics
Languages : en
Pages : 30

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Book Description
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.

Tax Reform in Developing Countries

Tax Reform in Developing Countries PDF Author: James Alm
Publisher:
ISBN: 9781782545811
Category : Taxation
Languages : en
Pages : 0

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Book Description
In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes, and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal, and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing. This research review surveys the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue.

Critical Tax Theory

Critical Tax Theory PDF Author: Bridget J. Crawford
Publisher: Cambridge University Press
ISBN: 1139477455
Category : Law
Languages : en
Pages : 399

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Book Description
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.