Reforming Tax Systems
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Author | : Vahram Stepanyan |
Publisher | : International Monetary Fund |
Total Pages | : 31 |
Release | : 2003-09-01 |
Genre | : Business & Economics |
ISBN | : 1451858655 |
Download Reforming Tax Systems Book in PDF, Epub and Kindle
Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax reforms that varied widely at the later stages. Recently, some of the BRO countries, basing decisions on the proposition that lowering of the top marginal income tax rate would significantly benefit economic development and increase tax compliance, have initiated a new stage of tax reforms. This paper reviews country experiences and suggests that (i) overall, there seems to be little evidence of a substantial improvement in income tax revenues resulting simply from a reduction in the top marginal tax rates, and (ii) in the BRO countries, the elasticity of the behavior of economic agents, in terms of labor supply, saving, and investment, with respect to income tax rates is not large, and a reduction of the existing income tax rates is unlikely to lead to a notable expansion of economic activity.
Author | : |
Publisher | : DIANE Publishing |
Total Pages | : 77 |
Release | : 2005 |
Genre | : |
ISBN | : 1428934391 |
Download Understanding the tax reform debate background, criteria, & questions Book in PDF, Epub and Kindle
Author | : Ruud A. de Mooij |
Publisher | : International Monetary Fund |
Total Pages | : 388 |
Release | : 2021-02-26 |
Genre | : Business & Economics |
ISBN | : 1513511777 |
Download Corporate Income Taxes under Pressure Book in PDF, Epub and Kindle
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author | : Luigi Bernardi |
Publisher | : Routledge |
Total Pages | : 227 |
Release | : 2005-02-03 |
Genre | : Business & Economics |
ISBN | : 1134270739 |
Download Tax Systems and Tax Reforms in New EU Member States Book in PDF, Epub and Kindle
Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Author | : William E. Simon |
Publisher | : American Enterprise Institute Press |
Total Pages | : 72 |
Release | : 1981 |
Genre | : Business & Economics |
ISBN | : |
Download Reforming the Income Tax System Book in PDF, Epub and Kindle
Monograph proposing tax reform, especially income tax, in the USA - indicates decline in selected economic indicators, and objections to reform and suggests either comprehensive income tax or consumption tax as alternatives to the present system. References.
Author | : Luigi Bernardi |
Publisher | : Routledge |
Total Pages | : 364 |
Release | : 2007-12-24 |
Genre | : Business & Economics |
ISBN | : 1134068077 |
Download Tax Systems and Tax Reforms in Latin America Book in PDF, Epub and Kindle
This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990‘s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the mai
Author | : Luigi Bernardi |
Publisher | : Routledge |
Total Pages | : 336 |
Release | : 2004 |
Genre | : Finance, Public |
ISBN | : 1134352778 |
Download Tax Systems and Tax Reforms in Europe Book in PDF, Epub and Kindle
This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Author | : Ms.Katherine Baer |
Publisher | : International Monetary Fund |
Total Pages | : 37 |
Release | : 1997-03-01 |
Genre | : Business & Economics |
ISBN | : 1451980396 |
Download Designing a Tax Administration Reform Strategy Book in PDF, Epub and Kindle
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 | : Luigi Bernardi |
Publisher | : Routledge |
Total Pages | : 398 |
Release | : 2007-01-24 |
Genre | : Business & Economics |
ISBN | : 1134168314 |
Download Tax Systems and Tax Reforms in South and East Asia Book in PDF, Epub and Kindle
This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.
Author | : |
Publisher | : World Bank Publications |
Total Pages | : 44 |
Release | : 1999 |
Genre | : Accountability |
ISBN | : |
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"In efforts to reform the administration of tax systems, the World Bank can substantially improve project design, execution, and effectiveness by adopting a more concerned approach to institutional analysis"--Cover.