Readings on taxation in developing countries
Author : Richard Miller Bird
Publisher :
Page : 547 pages
File Size : 50,85 MB
Release : 1972
Category : Finance
ISBN :
Author : Richard Miller Bird
Publisher :
Page : 547 pages
File Size : 50,85 MB
Release : 1972
Category : Finance
ISBN :
Author : Richard Miller Bird
Publisher :
Page : pages
File Size : 16,83 MB
Release :
Category : Developing countries
ISBN :
Author : Richard Miller Bird
Publisher : Baltimore, Md. : Johns Hopkins University Press
Page : 552 pages
File Size : 32,87 MB
Release : 1990
Category : Business & Economics
ISBN :
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.
Author : Richard M. Bird
Publisher :
Page : 547 pages
File Size : 48,25 MB
Release : 1972
Category :
ISBN :
Author : David M. G. Newbery
Publisher : Oxford University Press, USA
Page : 722 pages
File Size : 45,64 MB
Release : 1987
Category : Business & Economics
ISBN :
Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.
Author : Paola Profeta
Publisher : Edward Elgar Publishing
Page : 205 pages
File Size : 41,77 MB
Release : 2010-01-01
Category : Business & Economics
ISBN : 1849805490
Providing light to a subject that is not often enough discussed, The Political Economy of Taxation is packed cover to cover with thoughtful information, and a core addition to any international economic studies collection. The Midwest Book Review Paola Profeta and Simona Scabrosetti have provided us with a novel comparative analysis of the tax systems in Asia, Latin America and the new EU countries. Anyone who wants to know how contemporary empirical models can be used to study the political economy of the tax mix in developing and transition economies will want to read this book. Stanley Winer, Carleton University, Canada In this original book, Paola Profeta and Simona Scabrosetti use data and information on political institutions from developing and new EU member countries to investigate the political economy of taxation. How do political institutions influence tax burdens and tax structures? They generate highly interesting results. . . I am sure that this innovative book will attract the attention of many experts interested in taxation, regardless of the professional field to which they are anchored. I expect this book will be cited often. Vito Tanzi, International Institute of Public Finance, US Taxation is a major issue in the economic and political spheres. This book focuses on a sample of developing countries from Asia and Latin America that experienced an economic and democratic transition during the period 1990 2004. Using a unique dataset the authors show that tax revenue is higher in more democratic regimes, consistent with the standard view that democracies have to satisfy the redistributive needs of the electorate. They also find that a second relationship between the level of democracy and the composition of taxes (mainly direct versus indirect) is much harder to predict. However, a comparison with new EU member states suggests that more mature democracies are associated with higher levels of direct tax. This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation.
Author : Richard Bird
Publisher :
Page : 547 pages
File Size : 18,84 MB
Release : 1964
Category :
ISBN :
Author : Mr.Michael Keen
Publisher : International Monetary Fund
Page : 30 pages
File Size : 26,19 MB
Release : 2012-09-01
Category : Business & Economics
ISBN : 1475510292
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.
Author : Malcolm Gillis
Publisher : Duke University Press
Page : 560 pages
File Size : 37,51 MB
Release : 1989
Category : Business & Economics
ISBN : 9780822308980
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.
Author : Ehtisham Ahmad
Publisher : Cambridge University Press
Page : 362 pages
File Size : 29,61 MB
Release : 1991-07-26
Category : Business & Economics
ISBN : 9780521397421
Study on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.