Tax and Development

Tax and Development

Author: Satoru Araki

Publisher: Brookings Institution Press

Published: 2018-12-18

Total Pages: 0

ISBN-13: 4899741049

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Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region’s voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB’s and ADBI’s active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB’s and ADBI’s activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird’s-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.


Fiscal Policy for Sustainable Development in Asia-Pacific

Fiscal Policy for Sustainable Development in Asia-Pacific

Author: Lekha S. Chakraborty

Publisher: Springer Nature

Published: 2022-07-18

Total Pages: 317

ISBN-13: 9811932816

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This book examines how macro-fiscal policy can lead to gender-aware human development in an emerging economy like India, with special reference to gender budgeting. Integrating gender lens in macro-fiscal policies has been widely recognized in international and national policy making and budgeting. The book highlights the gender diagnosis—the measurement issues relate to construction of gender outcome variables; the statistical invisibility of unpaid care economy sector and how deficiency in public infrastructure can accentuate the private costs; the analytical link between gender outcome variables and macro-fiscal policy frameworks; the role and impact of fiscal transfers on gender equality outcomes at subnational levels; time series of gender budgets in India across sectors and its fiscal marksmanship; gender disaggregated public expenditure benefit incidence analysis to understand the distributional impacts of public spending on women across income quintiles and suggest policy alternatives. The book uses unique database—time use survey data and the disaggregated demand for grants, expenditure budgets using gender lens. The book employs case study, simple statistical tools for the analysis and econometric methodology.


Fiscal Policies to Address Climate Change in Asia and the Pacific

Fiscal Policies to Address Climate Change in Asia and the Pacific

Author: Ms.Era Dabla-Norris

Publisher: International Monetary Fund

Published: 2021-03-24

Total Pages: 125

ISBN-13: 1513561391

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Climate change is one of the greatest challenges facing policymakers worldwide, and the stakes are particularly high for Asia and the Pacific. This paper analyzes how fiscal policy can address challenges from climate change in Asia and the Pacific. It aims to answer how policymakers can best promote mitigation, adaptation, and the transition to a low-carbon economy, emphasizing the economic and social implications of reforms, potential policy trade-offs, and country circumstances. The recommendations are grounded in quantitative analysis using country-specific estimates, and granular household, industry, and firm-level data.


Public Debt Sustainability in Developing Asia

Public Debt Sustainability in Developing Asia

Author: Benno Ferrarini

Publisher: Routledge

Published: 2012

Total Pages: 227

ISBN-13: 0415522218

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Addressing the global financial crisis has required fiscal intervention on a substantial scale by governments around the world. The consequent buildup of public debt, in particular its sustainability, has moved to center stage in the policy debate. If the Asia and Pacific region is to continue to serve as an engine for global growth, its public debt must be sustainable. Public Debt Sustainability in Developing Asia addresses this issue for Asia and the Pacific as a whole as well as for three of the most dynamic economies in the region: the People’s Republic of China, India, and Viet Nam. The book begins with a discussion of the reasons for increased attention to debt-related issues. It also introduces fiscal indicators for the Asian Development. Bank’s developing member countries and economies. The sustainability of their debt is assessed through extant approaches and with the most up-to-date data sources. The book also surveys the existing literature on debt sustainability, outlining the main issues related to it, and discusses the key implications for the application of debt sustainability analysis in developing Asia. Also highlighted is the importance of conducting individual country studies in view of wide variations in definitions of public expenditure, revenues, contingent liabilities, government structures (e.g., federal), and the like, as well as the impact of debt on interest rates. The book further provides in-depth debt sustainability analyses for the People’s Republic of China, India, and Viet Nam. Public Debt Sustainability in Developing Asia offers a comprehensive analytical and empirical update on the sustainability of public debt in the region. It breaks new ground in examining characteristics that are crucial to understanding sustainability and offers richer policy analysis that should prove useful for policymakers, researchers, and graduate students.


A Comparative Analysis of Tax Administration in Asia and the Pacific

A Comparative Analysis of Tax Administration in Asia and the Pacific

Author: Asian Development Bank

Publisher: Asian Development Bank

Published: 2020-02-01

Total Pages: 410

ISBN-13: 9292618652

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Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals. This report provides information on current tax administration practices in the region to help governments identify opportunities to strengthen their tax systems. It analyzes the administrative frameworks, practices, and performance of revenue bodies in 34 economies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.


Taxation in Asia

Taxation in Asia

Author: Jorge Martinez-Vazquez

Publisher: Asian Development Bank

Published: 2011-06-01

Total Pages: 46

ISBN-13: 9290923377

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This publication presents an overview of tax policy and tax administration issues---how countries in Asia and the Pacific compare with the rest of the world in main taxes, revenue collections, tax morale, and others. The implications of reducing reliance on customs tariff revenues and of using the value-added tax on a broader basis, especially in the services sector, have been analyzed. This note suggests an agenda for reform by discussing whether there is space to increase national revenue collections, how to improve tax administration and enforcement, and how these reforms interact with the decentralization paradigm. The individual country performances, the extent of the shadow economy, and lessons on reforming tax administration have been referenced.


Poverty and Sustainable Development in Asia

Poverty and Sustainable Development in Asia

Author: Armin Bauer

Publisher:

Published: 2010

Total Pages: 556

ISBN-13:

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On 28-30 September 2009, the Asian Development Bank, the governments of the People's Republic of China and Viet Nam, and the ASEAN Secretariat jointly organized a high-level Asia-wide conference in Ha Noi on the social and environmental impact of the global economic crisis on Asia and the Pacific, especially on the poor and vulnerable. The conference also served as the 3rd China-ASEAN Forum on Social Development and Poverty Reduction and as the 4th ASEAN+3 High-Level Seminar on Poverty Reduction. It was supported by various development partners. This book features selected papers from the Ha Noi conference. It is designed with the needs of policy makers in mind, utilizing field, country, and thematic background studies to cover a large number of countries and cases.


Sustainable Development: Asia-Pacific Perspectives

Sustainable Development: Asia-Pacific Perspectives

Author: Pak Sum Low

Publisher: Cambridge University Press

Published: 2022-01-13

Total Pages: 512

ISBN-13: 1009040294

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The Asia-Pacific region has been experiencing rapid development in the past 30 years, and issues relating to sustainable development will become increasingly important in the coming decades. This comprehensive overview presents sustainable development from the perspectives of Asia and the Pacific, with contributions from more than 70 leading international experts. The first part focuses on the theories and practices of sustainable development, including national and regional perspectives, as well as international policies and law concerning climate change. The second part highlights the challenges and opportunities of sustainable development and poverty reduction amid the changing ecological, social, cultural, economic, and political environment in this region. These include issues such as the importance of science for sustainable development and related areas, including sustainable energy, stratospheric ozone depletion, climate change, land-use change, biodiversity, and disaster risk reduction. The volume is an invaluable reference for all researchers and policy makers with an interest in sustainable development.


Fiscal Policies for Development and Climate Action

Fiscal Policies for Development and Climate Action

Author: Miria A. Pigato

Publisher: World Bank Publications

Published: 2018-12-31

Total Pages: 240

ISBN-13: 9781464813580

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This report provides actionable advice on how to design and implement fiscal policies for both development and climate action. Building on more than two decades of research in development and environmental economics, it argues that well-designed environmental tax reforms are especially valuable in developing countries, where they can reduce emissions, increase domestic revenues, and generate positive welfare effects such as cleaner water, safer roads, and improvements in human health. Moreover, these reforms need not harm competitiveness. New empirical evidence from Indonesia and Mexico suggests that under certain conditions, raising fuel prices can actually increase firm productivity. Finally, the report discusses the role of fiscal policy in strengthening resilience to climate change. It provides evidence that preventive public investments and measures to build fiscal buffers can help safeguard stability and growth in the face of rising climate risks. In this way, environmental tax reforms and climate risk-management strategies can lay the much-needed fiscal foundation for development and climate action.


Environmental Tax Reform (ETR)

Environmental Tax Reform (ETR)

Author: Paul Ekins

Publisher:

Published: 2011

Total Pages: 0

ISBN-13:

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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.