An Alternative View of Tax Incidence Analysis for Developing Countries
Author: Anwar Shah
Publisher: World Bank Publications
Published: 1990
Total Pages: 67
ISBN-13:
DOWNLOAD EBOOKAbstract: points raised here.
Read and Download eBook Full
Author: Anwar Shah
Publisher: World Bank Publications
Published: 1990
Total Pages: 67
ISBN-13:
DOWNLOAD EBOOKAbstract: points raised here.
Author: Anwar Shah
Publisher:
Published: 1990
Total Pages: 49
ISBN-13:
DOWNLOAD EBOOKAuthor: Ngee-Choon Chia
Publisher:
Published: 1992
Total Pages: 40
ISBN-13:
DOWNLOAD EBOOKAuthor: Gabriela Inchauste
Publisher: World Bank Publications
Published: 2017-09-19
Total Pages: 402
ISBN-13: 1464810923
DOWNLOAD EBOOKThe World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.
Author: Javad Khalilzadeh-Shirazi
Publisher: World Bank Publications
Published: 1991
Total Pages: 284
ISBN-13:
DOWNLOAD EBOOKCompilation of 16 papers from the World Bank Symposium held in 1990 discussing the lessons to be learned from tax reform experiences in developing countries, selected aspects of tax policy and economic growth and the agenda for future research.
Author: Roger Gordon
Publisher: Columbia University Press
Published: 2010-07-05
Total Pages: 321
ISBN-13: 0231520077
DOWNLOAD EBOOKTaxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Author: David M. G. Newbery
Publisher: Oxford University Press, USA
Published: 1987
Total Pages: 722
ISBN-13:
DOWNLOAD EBOOKWritten by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.
Author: Johannes F. Linn
Publisher:
Published: 1977
Total Pages: 122
ISBN-13:
DOWNLOAD EBOOKAuthor: Richard Miller Bird
Publisher: Baltimore, Md. : Johns Hopkins University Press
Published: 1990
Total Pages: 552
ISBN-13:
DOWNLOAD EBOOKSelection 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: Anwar Shah
Publisher:
Published: 1990
Total Pages: 74
ISBN-13:
DOWNLOAD EBOOKThis paper revisits the long-standing issue of the incidence of taxes in developing countries. Its central theme is that despite many decades of studies, tax incidence analyses for developing countries continue to be based upon the same shifting assumptions used in developed country studies, despite some obvious pitfalls. Taxes are assumed to be shifted forward to consumers, or backwards onto factor incomes, as has been the case for developed country tax incidence work from Bowley and Stamp to Peclunan and Okner. Developing countries typically have a much different non-tax policy and regulatory environment from developed countries, with higher protection, rationed foreign exchange, price controls, black markets, credit rationing and many other features. The paper argues that all these features can greatly complicate and even obscure the incidence effects of taxes in developing countries. For several taxes, taking such features into account can reverse signs and/or substantially revise estimates of incidence effects from conventional thinking and by substantial orders of magnitude. A final section sets out some implications for country lending programs, both by type of country and level of development, and comments on how the extent to which non-tax policy reform has already been implemented affects the significance of the points raised here.