Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 86 pages
File Size : 49,19 MB
Release : 2011-08-03
Category : Business & Economics
ISBN : 1498339247
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Author : Mr.Parthasarathi Shome
Publisher : International Monetary Fund
Page : 336 pages
File Size : 39,7 MB
Release : 1995-04-25
Category : Business & Economics
ISBN : 9781557754905
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.
Author : Mr.Vito Tanzi
Publisher : International Monetary Fund
Page : 28 pages
File Size : 34,88 MB
Release : 2001-01-01
Category : Business & Economics
ISBN : 9781589060203
Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.
Author : OECD
Publisher : OECD Publishing
Page : 104 pages
File Size : 10,29 MB
Release : 2017-07-27
Category :
ISBN : 9264278796
This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).
Author : OECD
Publisher : OECD Publishing
Page : 157 pages
File Size : 44,57 MB
Release : 2010-11-03
Category :
ISBN : 9264091084
This report investigates how tax structures can best be designed to support GDP per capita growth.
Author : Tsilly Dagan
Publisher : Cambridge University Press
Page : 263 pages
File Size : 41,70 MB
Release : 2018
Category : Business & Economics
ISBN : 1107112109
Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
Author : OECD
Publisher : OECD Publishing
Page : 125 pages
File Size : 21,33 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 : Wayne R. Thirsk
Publisher : World Bank Publications
Page : 436 pages
File Size : 46,11 MB
Release : 1997
Category : Business & Economics
ISBN : 9780821339992
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.
Author : Mario Mansour
Publisher : International Monetary Fund
Page : 29 pages
File Size : 10,77 MB
Release : 2019-09-20
Category : Business & Economics
ISBN : 1513508156
The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of experiences in revenue mobilization in fragile states, including relative to other country groups—in particular, nonfragile states and formerly fragile states; that is, countries that exited fragility during the period under study. A discussion follows of how the principles of tax policy design should be applied in fragile states, particularly the relative importance of the revenue objective vis-à-vis other objectives, such as equity and efficiency. The two sections that follow provide guidance on tax policy design in the emergency and consolidation phases, respectively, and discuss how governments can use tax policy to transition from one phase to another, eventually overcoming fragility. The note concludes with key lessons and a set of guiding principles for tax reform in fragile states.
Author : Ms.Thornton Matheson
Publisher : International Monetary Fund
Page : 42 pages
File Size : 12,24 MB
Release : 2017-11-15
Category : Business & Economics
ISBN : 1484329279
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
