Tax Policy For Emerging Markets

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Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset

Author : Mr.Bernardin Akitoby
Publisher : International Monetary Fund
ISBN 13 : 1484361539
Total Pages : 43 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset by : Mr.Bernardin Akitoby

Download or read book Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset written by Mr.Bernardin Akitoby and published by International Monetary Fund. This book was released on 2018-11-02 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do countries mobilize large tax revenue—defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of large tax revenue mobilization in low-income countries and emerging markets. We find that: (i) reforms of indirect taxes and exemptions are the most common tax policy measures; (ii) multi-pronged tax administration reforms often go hand in hand with tax policy measures or are stand alone; and (iii) sustainability of the episodes hinges on tax administration reforms in the key compliance areas (risk-based audits, registration, filing, payment, and reporting).

Tax Policy and Inclusive Growth

Author : Khaled Abdel-Kader
Publisher : INTERNATIONAL MONETARY FUND
ISBN 13 : 9781513561561
Total Pages : 38 pages
Book Rating : 4.5/5 (615 download)

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Book Synopsis Tax Policy and Inclusive Growth by : Khaled Abdel-Kader

Download or read book Tax Policy and Inclusive Growth written by Khaled Abdel-Kader and published by INTERNATIONAL MONETARY FUND. This book was released on 2020-12-04 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.

Taxation in Developing Countries

Author : Roger Gordon
Publisher : Columbia University Press
ISBN 13 : 0231520077
Total Pages : 321 pages
Book Rating : 4.2/5 (315 download)

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Book Synopsis Taxation in Developing Countries by : Roger Gordon

Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

Tax Policy for Developing Countries

Author : Mr.Vito Tanzi
Publisher : International Monetary Fund
ISBN 13 : 9781589060203
Total Pages : 28 pages
Book Rating : 4.0/5 (62 download)

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Book Synopsis Tax Policy for Developing Countries by : Mr.Vito Tanzi

Download or read book Tax Policy for Developing Countries written by Mr.Vito Tanzi and published by International Monetary Fund. This book was released on 2001-01-01 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.

Tax Policy Handbook

Author : Mr.Parthasarathi Shome
Publisher : International Monetary Fund
ISBN 13 : 9781557754905
Total Pages : 336 pages
Book Rating : 4.7/5 (549 download)

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Book Synopsis Tax Policy Handbook by : Mr.Parthasarathi Shome

Download or read book Tax Policy Handbook written by Mr.Parthasarathi Shome and published by International Monetary Fund. This book was released on 1995-04-25 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264091084
Total Pages : 157 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Tax Policy Reform and Economic Growth by : OECD

Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.

Case Studies in Tax Revenue Mobilization in Low-Income Countries

Author : Mr.Bernardin Akitoby
Publisher : International Monetary Fund
ISBN 13 : 1498315429
Total Pages : 32 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Case Studies in Tax Revenue Mobilization in Low-Income Countries by : Mr.Bernardin Akitoby

Download or read book Case Studies in Tax Revenue Mobilization in Low-Income Countries written by Mr.Bernardin Akitoby and published by International Monetary Fund. This book was released on 2019-05-14 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.

Revenue Mobilization in Developing Countries

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498339247
Total Pages : 86 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Taxation and State-Building in Developing Countries

Author : Deborah Brautigam
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.

Tax Policy, Leverage and Macroeconomic Stability

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498345204
Total Pages : 78 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Tax Policy, Leverage and Macroeconomic Stability by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Tax Policy, Leverage and Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-12-10 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.

Fiscal Policy and Long-Term Growth

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1498344658
Total Pages : 257 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Fiscal Policy and Long-Term Growth by : International Monetary Fund

Download or read book Fiscal Policy and Long-Term Growth written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-04-20 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.

From Stimulus to Consolidation

Author : Juan Toro R.
Publisher : International Monetary Fund
ISBN 13 : 1455217611
Total Pages : 122 pages
Book Rating : 4.4/5 (552 download)

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Book Synopsis From Stimulus to Consolidation by : Juan Toro R.

Download or read book From Stimulus to Consolidation written by Juan Toro R. and published by International Monetary Fund. This book was released on 2010-10-06 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper identifies policy tools that could be used for fiscal consolidation in advanced and emerging economies in the years ahead. The consolidation strategy, particularly in advanced countries, should aim to stabilize age-related spending in relation to GDP, reduce non-age-related expenditure ratios, and increase revenues. Bold reforms are needed to offset projected increases in age-related spending, particularly health care. On the revenue side, measures could include improving tax compliance, for example through better international cooperation, as well as increasing the yield from VAT by eliminating exemptions and reduced rates, further developing property taxes, and increasing excise rates within the range of rates already applicable in comparable countries.

Taxation in Developing Countries

Author : Richard Miller Bird
Publisher : Baltimore, Md. : Johns Hopkins University Press
ISBN 13 :
Total Pages : 552 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Taxation in Developing Countries by : Richard Miller Bird

Download or read book Taxation in Developing Countries written by Richard Miller Bird and published by Baltimore, Md. : Johns Hopkins University Press. This book was released on 1990 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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

Author : OECD
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.

Tax Administration and Firm Performance

Author : Ms.Era Dabla-Norris
Publisher : International Monetary Fund
ISBN 13 : 1475595166
Total Pages : 40 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Tax Administration and Firm Performance by : Ms.Era Dabla-Norris

Download or read book Tax Administration and Firm Performance written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2017-04-14 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.

Debt Bias and Other Distortions

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498335926
Total Pages : 41 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Debt Bias and Other Distortions by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Debt Bias and Other Distortions written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2009-12-06 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1498344895
Total Pages : 81 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Current Challenges in Revenue Mobilization - Improving Tax Compliance by : International Monetary Fund

Download or read book Current Challenges in Revenue Mobilization - Improving Tax Compliance written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-01-29 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers