Restructuring and Taxation in Transition Economies
Author :
Publisher : World Bank Publications
Page : 28 pages
File Size : 34,23 MB
Release :
Category :
ISBN :
Author :
Publisher : World Bank Publications
Page : 28 pages
File Size : 34,23 MB
Release :
Category :
ISBN :
Author : Ms.Katherine Baer
Publisher : International Monetary Fund
Page : 37 pages
File Size : 12,28 MB
Release : 1997-03-01
Category : Business & Economics
ISBN : 1451980396
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Author : Simon Commander
Publisher : World Bank Publications
Page : 28 pages
File Size : 11,21 MB
Release : 1996
Category : Desempleo - Paises en desarrollo
ISBN :
Author : David F. Bradford
Publisher : A E I Press
Page : 68 pages
File Size : 44,91 MB
Release : 2004
Category : Business & Economics
ISBN :
This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income.
Author : OECD
Publisher : OECD Publishing
Page : 125 pages
File Size : 41,26 MB
Release : 2020-09-03
Category :
ISBN : 9264338462
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.
Author : Paul Ekins
Publisher :
Page : 0 pages
File Size : 46,75 MB
Release : 2011
Category : Environmental impact charges
ISBN :
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 : John Brondolo
Publisher : International Monetary Fund
Page : 67 pages
File Size : 45,88 MB
Release : 2016-03-17
Category : Business & Economics
ISBN : 1475523610
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 : World Bank
Publisher : World Bank Publications
Page : 254 pages
File Size : 50,32 MB
Release : 2019-11-21
Category : Business & Economics
ISBN : 1464814414
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author : Lorenzo Forni
Publisher : International Monetary Fund
Page : 42 pages
File Size : 41,26 MB
Release : 2016-08-16
Category : Business & Economics
ISBN : 1475526520
This paper studies the effect of sovereign debt restructurings with external private creditors on growth during the period 1970-2010. We find that there are bad and good (or not so bad) debt restructurings for growth. While growth generally declines in the aftermath of a sovereign debt restructuring, agreements that allow countries to exit a default spell (final restructurings) are associated with improving growth. The impact can be significant. In general, three years after restructuring, growth is about 5 percent lower compared to countries that did not face restructuring over the same period. The exception is for final restructurings, which result in positive growth in the years immediately after the restructuring. Final restructurings tend to be better for growth because they reduce countries’ debt, with the strongest effect for countries that exit restructurings with relatively low debt levels.
Author : Richard B. Freeman
Publisher : University of Chicago Press
Page : 490 pages
File Size : 47,20 MB
Release : 2008-04-15
Category : Political Science
ISBN : 0226261859
Once heralded in the 1950s and 1960s as a model welfare state, Sweden is now in transition and in trouble since its economic plunge in the early 1990s. This volume presents ten essays that examine Sweden's economic problems from a U.S. perspective. Exploring such diverse topics as income equalization and efficiency, welfare and tax policy, wage determination and unemployment, and international competitiveness and growth, they consider how Sweden's welfare state succeeded in eliminating poverty and became a role model for other countries. They then reflect on Sweden's past economic problems, such as the increase in government spending and the fall in industrial productivity, warning of problems to come. Finally they review the consequences of the collapse of Sweden's economy in the early 1990s, exploring the implications of its efforts to reform its welfare state and reestablish a healthy economy. This volume will be of interest to policymakers and analysts, social scientists, and economists interested in welfare states.