Taxation and Development - A Comparative Study

Download Taxation and Development - A Comparative Study PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 3319421573
Total Pages : 382 pages
Book Rating : 4.3/5 (194 download)

DOWNLOAD NOW!


Book Synopsis Taxation and Development - A Comparative Study by : Karen B. Brown

Download or read book Taxation and Development - A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-16 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

The Green Fiscal Mechanism and Reform for Low Carbon Development

Download The Green Fiscal Mechanism and Reform for Low Carbon Development PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 1134699883
Total Pages : 312 pages
Book Rating : 4.1/5 (346 download)

DOWNLOAD NOW!


Book Synopsis The Green Fiscal Mechanism and Reform for Low Carbon Development by : Akihisa Mori

Download or read book The Green Fiscal Mechanism and Reform for Low Carbon Development written by Akihisa Mori and published by Routledge. This book was released on 2013-10-30 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reviews how far East Asian nations have implemented green fiscal reform, and show how they can advance carbon-energy tax reform to realize low-carbon development, with special reference to European policy and experience. East Asian nations are learning European experiences to adopt them in their political, economic and institutional contexts. However, implementation has been slow in practice, partly due to low acceptability that comes from the same concerns as in Europe, and partly due to weak institutional arrangements for the reform. The slow progress in the revenue side turns our eyes on expenditure side: how East Asian nations have increased environmental-related expenditures, and how far they have greened sectorial expenditures. This "lifecycle" assessment of the fiscal reform, coupled with the assessment of the institutional arrangement constitutes the features of this book. The book helps to provide overall picture of green fiscal reform and carbon-energy tax reform in the East Asian region. The region has a variety of countries, from lowest income to high-income nations. Nations have different interests in substance and barriers for reform. This book covers recent development of environmental fiscal reform and carbon-energy taxation in wider nations in the region, including South Korea, Taiwan, Thailand, Vietnam, Indonesia and Japan. In addition, the book's holistic view helps to understand why a specific nation has interest and concern on some aspects of the reforms.

The Politics of Development in Morocco

Download The Politics of Development in Morocco PDF Online Free

Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1786721163
Total Pages : 390 pages
Book Rating : 4.7/5 (867 download)

DOWNLOAD NOW!


Book Synopsis The Politics of Development in Morocco by : Sylvia I. Bergh

Download or read book The Politics of Development in Morocco written by Sylvia I. Bergh and published by Bloomsbury Publishing. This book was released on 2017-01-30 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the mid-1990s, Morocco has sought to present itself as a model of genuine and gradual reform, with decentralisation as a key tenet of this. Here, Sylvia Bergh investigates the dynamics of popular participation and local governance, testing the extent to which the current structure builds local capacity, or whether it is, in fact, a tool for 'soft' state control. She narrates the realities of local administration and civil society to shed critical light on questions of democratic transition in North Africa. Her assessment of decentralisation and participatory development projects in rural Morocco, and the legal and policy frameworks in which they operate, leads to the conclusion that they have generally not yet led to an expansion of a civil society able to build local capacity or enhance bottom-up empowerment. Grounded in an approach of the 'anthropology of policy', this book makes an important contribution to literature on the democratisation, development and governance in North Africa.

Taxation and State-Building in Developing Countries

Download Taxation and State-Building in Developing Countries PDF Online Free

Author :
Publisher : Cambridge University Press
ISBN 13 : 1139469258
Total Pages : 261 pages
Book Rating : 4.1/5 (394 download)

DOWNLOAD NOW!


Book Synopsis Taxation and State-Building in Developing Countries by : Deborah Brautigam

Download or read book Taxation and State-Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.

Fiscal Space

Download Fiscal Space PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 1136565671
Total Pages : 523 pages
Book Rating : 4.1/5 (365 download)

DOWNLOAD NOW!


Book Synopsis Fiscal Space by : Rathin Roy

Download or read book Fiscal Space written by Rathin Roy and published by Routledge. This book was released on 2012-05-31 with total page 523 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the deadline for achieving the 2015 Millennium Development Goals (MDGs) less than a decade away, the uneven progress is raising important questions about the ability of the international community to 'scale up' its efforts to finance the goals. Securing adequate financing for development has thus become the most pressing issue of the development agenda. This groundbreaking volume, by leading development economists and practitioners, addresses the central concern for policymakers involved in long term planning for the MDGs: how to create 'fiscal space' for the MDGs and strengthen domestic resource mobilization for human development, while ensuring long-term sustainability and freedom from reliance on aid. By looking at the evidence with fresh perspectives, the authors present a novel approach by which fiscal policy can be made to work for the poor, for the long term. Published with UNDP and Revenue Watch.

Download  PDF Online Free

Author :
Publisher : Odile Jacob
ISBN 13 : 2738193064
Total Pages : 173 pages
Book Rating : 4.7/5 (381 download)

DOWNLOAD NOW!


Book Synopsis by :

Download or read book written by and published by Odile Jacob. This book was released on with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Economics 1966

Download Economics 1966 PDF Online Free

Author :
Publisher : Taylor & Francis
ISBN 13 : 9780422802703
Total Pages : 560 pages
Book Rating : 4.8/5 (27 download)

DOWNLOAD NOW!


Book Synopsis Economics 1966 by : International Committee for Social Science Information and Documentation

Download or read book Economics 1966 written by International Committee for Social Science Information and Documentation and published by Taylor & Francis. This book was released on 1968-07 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1968. Routledge is an imprint of Taylor & Francis, an informa company.

A Comparative Look at Regulation of Corporate Tax Avoidance

Download A Comparative Look at Regulation of Corporate Tax Avoidance PDF Online Free

Author :
Publisher : Springer Science & Business Media
ISBN 13 : 9400723423
Total Pages : 387 pages
Book Rating : 4.4/5 (7 download)

DOWNLOAD NOW!


Book Synopsis A Comparative Look at Regulation of Corporate Tax Avoidance by : Karen B. Brown

Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-09 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.

Climate Change Mitigation Policies and Progress

Download Climate Change Mitigation Policies and Progress PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264238786
Total Pages : 118 pages
Book Rating : 4.2/5 (642 download)

DOWNLOAD NOW!


Book Synopsis Climate Change Mitigation Policies and Progress by : OECD

Download or read book Climate Change Mitigation Policies and Progress written by OECD and published by OECD Publishing. This book was released on 2015-10-20 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reviews trends and progress on climate change mitigation policies in 34 OECD countries and 10 partner economies (Brazil, China, Colombia, Costa Rica, Indonesia, India, Latvia, Lithuania, the Russian Federation and South Africa), as well as in the European Union.

Regulation Theory and Sustainable Development

Download Regulation Theory and Sustainable Development PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 1136654003
Total Pages : 277 pages
Book Rating : 4.1/5 (366 download)

DOWNLOAD NOW!


Book Synopsis Regulation Theory and Sustainable Development by : Corinne Gendron

Download or read book Regulation Theory and Sustainable Development written by Corinne Gendron and published by Routledge. This book was released on 2013-03-01 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book argues that current economist theories do not take into account the socially constructed nature of the debate surrounding the environment and environmental policy. It examines whether proposed economic solutions to environmental policy are, in fact, viable in practice. The book demonstrates that social conflicts cause policy compromises, which shape the economic system of a post-industrial ecological society. The author offers an innovative socio-economic theory of environmental politics, which illuminates the transformation dynamics brought about by the ecological crisis. Regulation Theory and Sustainable Development will be of interest to students and scholars of environmental politics, policy and governance.

New Instruments of Environmental Governance?

Download New Instruments of Environmental Governance? PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 1135762171
Total Pages : 244 pages
Book Rating : 4.1/5 (357 download)

DOWNLOAD NOW!


Book Synopsis New Instruments of Environmental Governance? by : Andrew Jordan

Download or read book New Instruments of Environmental Governance? written by Andrew Jordan and published by Routledge. This book was released on 2004-11-23 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of so-called "new" environmental policy instruments such as eco-taxes, tradable permits, voluntary agreements and eco-labels has prompted widespread claims that these devices have replaced regulation. These papers offer a fresh perspective on the evolving tool-box of environmental policy.

Democratic Decentralisation through a Natural Resource Lens

Download Democratic Decentralisation through a Natural Resource Lens PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 1136869441
Total Pages : 269 pages
Book Rating : 4.1/5 (368 download)

DOWNLOAD NOW!


Book Synopsis Democratic Decentralisation through a Natural Resource Lens by : Jesse C. Ribot

Download or read book Democratic Decentralisation through a Natural Resource Lens written by Jesse C. Ribot and published by Routledge. This book was released on 2013-09-13 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume queries the state and effect of the global decentralization movement through the study of natural resource decentralizations in Africa, Asia and Latin America. The case studies presented here use a comparative framework to characterize the degree to which natural resource decentralizations can be said to be taking place and, where possible, to measure their social and environmental consequences. In general, the cases show that threats to national-level interests are producing resistance that is fettering the struggle for reform.

Fiscal Management in Adjustment Lending

Download Fiscal Management in Adjustment Lending PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 9780821339657
Total Pages : 202 pages
Book Rating : 4.3/5 (396 download)

DOWNLOAD NOW!


Book Synopsis Fiscal Management in Adjustment Lending by : Jayati Datta Mitra

Download or read book Fiscal Management in Adjustment Lending written by Jayati Datta Mitra and published by World Bank Publications. This book was released on 1997-01-01 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyzes the World Bank's experience with fiscal management in 250 adjustment operations in 86 countries. It examines the fiscal records in a sample of 26 countries grouped by region, portfolio characteristics, and economic traits. The study confirms that fiscal deficit reduction is associated with improved external balances and economic growth and that it takes sustained, long-term effort, and continual vigilance against reversals. Fiscal mismanagement, not exogenous shocks, was the principal cause of persistent budget deficits. The study offers the following recommendations for the Bank and its borrowers:1) Estimate the level of the sustainable deficit and provide guidelines for achieving it in Bank economic and sector work and adjustment lending. 2) Improve sequencing of tax reform. 3) Consider explicitly the role of the state and the appropriate mix of public/private provision of services in recommending public expenditure reform. 4) Include poverty alleviation and equity objectives in public expenditure reform. 5) Build adequate monitoring and performance indicators for both tax and expenditure reforms. 6) Enhance Bank-Fund coordination, in support of the Fund's lead role in giving fiscal advice, by strengthening the Bank's ability to analyze taxes and expenditures.

Afrique numérique

Download Afrique numérique PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 1464819718
Total Pages : 403 pages
Book Rating : 4.4/5 (648 download)

DOWNLOAD NOW!


Book Synopsis Afrique numérique by : Tania Begazo

Download or read book Afrique numérique written by Tania Begazo and published by World Bank Publications. This book was released on 2023-08-08 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tous les pays africains ont besoin d'avantage d'emplois de qualité pour leurs populations croissantes. Le rapport « Afrique numérique : Transformation technologique pour l’emploi » montre qu'une utilisation plus large, par les entreprises et les ménages, des technologies numériques génératrices de productivité est impérative afin de générer de tels emplois, y compris pour les personnes peu qualifiées. Dans le même temps, cette démarche peut soutenir non seulement l'objectif à court terme de reprise économique postpandémique des pays, mais aussi leur vision d'une transformation économique assortie d’une croissance plus inclusive. Cependant, ces résultats ne seront pas automatiques. La disponibilité de l'internet mobile a augmenté sur l’ensemble du continent ces dernières années, mais l'écart d'utilisation est le plus élevé au monde. Les zones disposant d'au moins un service internet mobile 3G couvrent désormais 84 % en moyenne de la population des pays d'Afrique subsaharienne, mais seulement 22 % utilisent ces services. Et l'entreprise africaine moyenne accuse un certain retard en matière d'utilisation de smartphones et d’ordinateurs, ainsi que de technologies numériques plus sophistiquées qui contribuent à obtenir de nouveaux gains de productivité. Deux problèmes expliquent cet écart d'utilisation : l'absence d'abordabilité de ces nouvelles technologies et la de les utiliser. Pour les 40 % d'Africains qui vivent en dessous du seuil de pauvreté extrême, les forfaits de données mobiles coûteraient à eux seuls un tiers de leurs revenus, en plus du prix des appareils d'accès, des applications et de l'électricité. Les forfaits de données pour les petites et moyennes entreprises sont également plus chers que dans d'autres régions. De plus, la qualité des services internet †“ de même que la fourniture d'applications attrayantes et adaptées aux compétences qui favorisent l'entrepreneuriat et augmentent les revenus †“ présente des lacunes qui freinent la volonté des entreprises et populations de les utiliser. Pour les pays qui utilisent déjà ces technologies, les retombées du développement sont importantes. De nouvelles études empiriques réalisées pour le présent rapport s'ajoutent aux données sans cesse croissantes qui démontrent que la disponibilité de l'internet mobile augmente directement la productivité des entreprises, accroît le nombre des emplois, et réduit la pauvreté à travers l'Afrique. Pour que ces bénéfices ainsi que d'autres avantages se concrétisent plus largement, les pays africains doivent mettre en oeuvre des politiques complémentaires et synergiques afin de renforcer à la fois la capacité de payer des consommateurs et leur volonté d'utiliser les technologies numériques. Ces interventions doivent accorder la priorité à une utilisation productive en vue de générer un grand nombre d'emplois inclusifs dans une région sur le point de bénéficier d'une main-d'oeuvre massive et jeune, laquelle est appelée à devenir la plus importante du monde d'ici la fin du siècle.

Measuring African Development

Download Measuring African Development PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 1317552997
Total Pages : 225 pages
Book Rating : 4.3/5 (175 download)

DOWNLOAD NOW!


Book Synopsis Measuring African Development by : Morten Jerven

Download or read book Measuring African Development written by Morten Jerven and published by Routledge. This book was released on 2016-04-14 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: The chief economist for the World Bank's Africa region, Shanta Devarajan, delivered a devastating assessment of the capacity of African states to measure development in his 2013 article "Africa's Statistical Tragedy". Is there a "statistical tragedy" unfolding in Africa now? If so then examining the roots of the problem of provision of statistics in poor economies is certainly of great importance. This book on measuring African development in the past and in the present draws on the historical experience of colonial French West Africa, Ghana, Sudan, Mauritania and Tanzania and the more contemporary experiences of Ethiopia and the Democratic Republic of Congo. The authors each reflect on the changing ways statistics represent African economies and how they are used to govern them. This bookw as published as a special issue of the Canadian Journal of Development Studies.

The Economic Development of Libya

Download The Economic Development of Libya PDF Online Free

Author :
Publisher : Taylor & Francis
ISBN 13 : 100094851X
Total Pages : 198 pages
Book Rating : 4.0/5 (9 download)

DOWNLOAD NOW!


Book Synopsis The Economic Development of Libya by : Bichara Khader

Download or read book The Economic Development of Libya written by Bichara Khader and published by Taylor & Francis. This book was released on 2023-05-31 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Libya has been one of the most remarkable of the Arab oil producers. It has combined an aggressive foreign policy, a domestic political revolution and extraordinary economic growth over the last decade. This book focuses on the development of the Libyan economy over this period. In the boom years of the oil market Libya’s revenues exploded. With the current decline of Arab oil revenues many of the projects undertaken then now look less realistic. The book surveys both the structural developments in the Libyan economy and the experience of individual sectors. It considers the potential for industrial development and the prospects for agriculture both in terms of natural resources and political commitments. The book also examines developments in the service sector, especially banking. Although it recognises the acute problems of the Libyan economy, the book is broadly optimistic for prospects through to the year 2000. First published in 1987.

Aménagement Du Territoire Pour Le Développement Durable Des Espaces Européens Particuliers

Download Aménagement Du Territoire Pour Le Développement Durable Des Espaces Européens Particuliers PDF Online Free

Author :
Publisher : Council of Europe
ISBN 13 : 9789287151872
Total Pages : 182 pages
Book Rating : 4.1/5 (518 download)

DOWNLOAD NOW!


Book Synopsis Aménagement Du Territoire Pour Le Développement Durable Des Espaces Européens Particuliers by : Council of Europe

Download or read book Aménagement Du Territoire Pour Le Développement Durable Des Espaces Européens Particuliers written by Council of Europe and published by Council of Europe. This book was released on 2003-01-01 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: