The Theory of Taxation for Developing Countries

The Theory of Taxation for Developing Countries
Author: David M. G. Newbery
Publisher: Oxford University Press, USA
Total Pages: 722
Release: 1987
Genre: Business & Economics
ISBN:

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Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.

The Theory and Practice of Tax Reform in Developing Countries

The Theory and Practice of Tax Reform in Developing Countries
Author: Ehtisham Ahmad
Publisher: Cambridge University Press
Total Pages: 362
Release: 1991-07-26
Genre: Business & Economics
ISBN: 9780521397421

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Study on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.

Tax Administration in Developing Countries

Tax Administration in Developing Countries
Author: Mr.Charles Y. Mansfield
Publisher: International Monetary Fund
Total Pages: 26
Release: 1987-06-01
Genre: Business & Economics
ISBN: 1451975392

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This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.

Making the Property Tax Work

Making the Property Tax Work
Author: Roy W. Bahl
Publisher:
Total Pages: 494
Release: 2008
Genre: Business & Economics
ISBN:

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Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.

Taxation in Developing Countries

Taxation in Developing Countries
Author: Richard Miller Bird
Publisher: Baltimore, Md. : Johns Hopkins University Press
Total Pages: 552
Release: 1990
Genre: Business & Economics
ISBN:

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Selection 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.

Taxation and Development

Taxation and Development
Author: Mr.Michael Keen
Publisher: International Monetary Fund
Total Pages: 30
Release: 2012-09-01
Genre: Business & Economics
ISBN: 1475510292

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Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.

Tax Reform in Developing Countries

Tax Reform in Developing Countries
Author: Malcolm Gillis
Publisher: Duke University Press
Total Pages: 560
Release: 1989
Genre: Business & Economics
ISBN: 9780822308980

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This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.