Taxation and Development - A Comparative Study

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

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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.

Taxation and Gender Equity

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Author :
Publisher : IDRC
ISBN 13 : 0415568226
Total Pages : 349 pages
Book Rating : 4.4/5 (155 download)

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Book Synopsis Taxation and Gender Equity by : Caren Grown

Download or read book Taxation and Gender Equity written by Caren Grown and published by IDRC. This book was released on 2010 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Making the Property Tax Work

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Publisher :
ISBN 13 :
Total Pages : 494 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Making the Property Tax Work by : Roy W. Bahl

Download or read book Making the Property Tax Work written by Roy W. Bahl and published by . This book was released on 2008 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Why Tax Systems Differ

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Publisher :
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Why Tax Systems Differ by : Cedric Sandford

Download or read book Why Tax Systems Differ written by Cedric Sandford and published by . This book was released on 2000 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis and comparison of taxation in different countries, looking at what tax systems have in common, how they differ and trying to explain both the similarities and the diffences. The first part concerns tax structures. The second part looks at individual taxes or related groups of taxes. The third section deals with some aspects of policy-making and tax administation.

Comparative Income Taxation

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 904113204X
Total Pages : 594 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Comparative Income Taxation by : Hugh J. Ault

Download or read book Comparative Income Taxation written by Hugh J. Ault and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

Comparative Study of International Taxation Structures

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Author :
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Comparative Study of International Taxation Structures by :

Download or read book Comparative Study of International Taxation Structures written by and published by . This book was released on 1991 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation and State-Building in Developing Countries

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

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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.

PERSONAL INCOME TAX BASE - A COMPARATIVE STUDY.

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Author :
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (131 download)

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Book Synopsis PERSONAL INCOME TAX BASE - A COMPARATIVE STUDY. by : Organisation for Economic Co-operation and Development

Download or read book PERSONAL INCOME TAX BASE - A COMPARATIVE STUDY. written by Organisation for Economic Co-operation and Development and published by . This book was released on 1990 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Comparative Analysis of Tax Administration in Asia and the Pacific

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Author :
Publisher : Asian Development Bank
ISBN 13 : 9292618652
Total Pages : 410 pages
Book Rating : 4.2/5 (926 download)

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Book Synopsis A Comparative Analysis of Tax Administration in Asia and the Pacific by : Asian Development Bank

Download or read book A Comparative Analysis of Tax Administration in Asia and the Pacific written by Asian Development Bank and published by Asian Development Bank. This book was released on 2020-02-01 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 and Gender Equity

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Author :
Publisher : Routledge
ISBN 13 : 9780203852958
Total Pages : 304 pages
Book Rating : 4.8/5 (529 download)

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Book Synopsis Taxation and Gender Equity by : Caren Grown

Download or read book Taxation and Gender Equity written by Caren Grown and published by Routledge. This book was released on 2010-04-08 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women’s lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Taxation, Responsiveness and Accountability in Sub-Saharan Africa

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1316453731
Total Pages : 309 pages
Book Rating : 4.3/5 (164 download)

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Book Synopsis Taxation, Responsiveness and Accountability in Sub-Saharan Africa by : Wilson Prichard

Download or read book Taxation, Responsiveness and Accountability in Sub-Saharan Africa written by Wilson Prichard and published by Cambridge University Press. This book was released on 2015-09-11 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.

Race and Regionalism in the Politics of Taxation in Brazil and South Africa

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Author :
Publisher : Cambridge University Press
ISBN 13 : 9780521016988
Total Pages : 348 pages
Book Rating : 4.0/5 (169 download)

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Book Synopsis Race and Regionalism in the Politics of Taxation in Brazil and South Africa by : Evan S. Lieberman

Download or read book Race and Regionalism in the Politics of Taxation in Brazil and South Africa written by Evan S. Lieberman and published by Cambridge University Press. This book was released on 2003-09 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Table of contents

Tax Treatment of Research Development; a Comparative Survey of Natiional Fiscal Measures and of Their Impact on Research

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Publisher :
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.:/5 (932 download)

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Book Synopsis Tax Treatment of Research Development; a Comparative Survey of Natiional Fiscal Measures and of Their Impact on Research by :

Download or read book Tax Treatment of Research Development; a Comparative Survey of Natiional Fiscal Measures and of Their Impact on Research written by and published by . This book was released on 1962 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Ancient Taxation

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Publisher : NYU Press
ISBN 13 : 1479806196
Total Pages : 388 pages
Book Rating : 4.4/5 (798 download)

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Book Synopsis Ancient Taxation by : Jonathan Valk

Download or read book Ancient Taxation written by Jonathan Valk and published by NYU Press. This book was released on 2021-08-24 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The studies collected in Ancient Taxation explore the extractive systems of eleven ancient states and societies from across the ancient world, ranging from Bronze Age China to Anglo-Saxon Britain. Together, the contributors explore the challenges of taxation in predominantly agro-pastoral societies, including basic tax strategy (taxing goods vs. labor, in kind vs. money taxes, direct vs. indirect, internal vs. external, etc.), assessment and collection (particularly over wide geographic areas or at large scale, e.g., by tax farming), compliance, and negotiating the cooperation of social, economic, and political elites or other critical social groups. By assembling such a broad range of studies, the book sheds new light on the commonalities and differences between ancient taxation systems, highlighting how studying taxes can shed light on the fiscal and institutional practices of antiquity. It also provides new impetus for comparative research, both between ancient societies and between ancient and modern extractive practices. This book will be of interest to those studying ancient history, economic history, the history of taxation, or comparative politics and economics"--

Taxing Wages 2021

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Publisher : OECD Publishing
ISBN 13 : 9264438181
Total Pages : 651 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Taxing Wages 2021 by : OECD

Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Development and Tax Policy

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Author :
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (19 download)

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Book Synopsis Development and Tax Policy by : Jinyan Li

Download or read book Development and Tax Policy written by Jinyan Li and published by . This book was released on 2007 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: