VAT Revenue Simulation Model for Tax Reform in Developing Countries

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Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis VAT Revenue Simulation Model for Tax Reform in Developing Countries by : Glenn P. Jenkins

Download or read book VAT Revenue Simulation Model for Tax Reform in Developing Countries written by Glenn P. Jenkins and published by . This book was released on 1995 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Revenue Mobilization in Developing Countries

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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.

A VAT Revenue Simulation Model for Tax Reform in Developing Countries

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Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis A VAT Revenue Simulation Model for Tax Reform in Developing Countries by : Glenn P. Jenkins

Download or read book A VAT Revenue Simulation Model for Tax Reform in Developing Countries written by Glenn P. Jenkins and published by . This book was released on 1995 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Rise of the Value-Added Tax

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Publisher : Cambridge University Press
ISBN 13 : 110704412X
Total Pages : 495 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis The Rise of the Value-Added Tax by : Kathryn James

Download or read book The Rise of the Value-Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.

The Theory of Taxation for Developing Countries

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Author :
Publisher : Oxford University Press, USA
ISBN 13 :
Total Pages : 720 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis The Theory of Taxation for Developing Countries by : David M. G. Newbery

Download or read book The Theory of Taxation for Developing Countries written by David M. G. Newbery and published by Oxford University Press, USA. This book was released on 1987 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.

Designing Fiscal Redistribution: The Role of Universal and Targeted Transfers

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Publisher : International Monetary Fund
ISBN 13 : 1513547046
Total Pages : 27 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Designing Fiscal Redistribution: The Role of Universal and Targeted Transfers by : Mr.David Coady

Download or read book Designing Fiscal Redistribution: The Role of Universal and Targeted Transfers written by Mr.David Coady and published by International Monetary Fund. This book was released on 2020-06-26 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a growing debate on the relative merits of universal and targeted social assistance transfers in achieving income redistribution objectives. While the benefits of targeting are clear, i.e., a larger poverty impact for a given transfer budget or lower fiscal cost for a given poverty impact, in practice targeting also comes with various costs, including incentive, administrative, social and political costs. The appropriate balance between targeted and universal transfers will therefore depend on how countries decide to trade-off these costs and benefits as well as on the potential for redistribution through taxes. This paper discusses the trade-offs that arise in different country contexts and the potential for strengthening fiscal redistribution in advanced and developing countries, including through expanding transfer coverage and progressive tax financing.

Electronic Invoicing in Latin America

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Publisher : Inter-American Development Bank
ISBN 13 :
Total Pages : 75 pages
Book Rating : 4./5 ( download)

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Book Synopsis Electronic Invoicing in Latin America by : Alberto Daniel Barreix

Download or read book Electronic Invoicing in Latin America written by Alberto Daniel Barreix and published by Inter-American Development Bank. This book was released on 2018-03-21 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the digitization of tax administrations (TAs). Initially, EI was conceived as an instrument of documentary control over the invoicing process, so as to avert both the omission of sales and the inclusion of false purchases. The original idea was extended to other areas of tax control, such as payroll, goods in transit, and new services such as factoring. To some extent, EI can be regarded as the start of the process of digitizing the TAs in the broad sense. This publication addresses the pioneering experience of EI in Latin America, from its implementation to its extensions and impact on tax collection.

Fiscal Regimes for Extractive Industries—Design and Implementation

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Publisher : International Monetary Fund
ISBN 13 : 1498340067
Total Pages : 82 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Fiscal Regimes for Extractive Industries—Design and Implementation by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Fiscal Regimes for Extractive Industries—Design and Implementation written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-08-16 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación

Fiscal Policies for Development and Climate Action

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Publisher : World Bank Publications
ISBN 13 : 9781464813580
Total Pages : 240 pages
Book Rating : 4.8/5 (135 download)

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Book Synopsis Fiscal Policies for Development and Climate Action by : Miria A. Pigato

Download or read book Fiscal Policies for Development and Climate Action written by Miria A. Pigato and published by World Bank Publications. This book was released on 2018-12-31 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides actionable advice on how to design and implement fiscal policies for both development and climate action. Building on more than two decades of research in development and environmental economics, it argues that well-designed environmental tax reforms are especially valuable in developing countries, where they can reduce emissions, increase domestic revenues, and generate positive welfare effects such as cleaner water, safer roads, and improvements in human health. Moreover, these reforms need not harm competitiveness. New empirical evidence from Indonesia and Mexico suggests that under certain conditions, raising fuel prices can actually increase firm productivity. Finally, the report discusses the role of fiscal policy in strengthening resilience to climate change. It provides evidence that preventive public investments and measures to build fiscal buffers can help safeguard stability and growth in the face of rising climate risks. In this way, environmental tax reforms and climate risk-management strategies can lay the much-needed fiscal foundation for development and climate action.

Tax Policy and Inclusive Growth

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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.

The Modern VAT

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Publisher : International Monetary Fund
ISBN 13 : 1589060261
Total Pages : 242 pages
Book Rating : 4.5/5 (89 download)

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Book Synopsis The Modern VAT by : Mr.Liam P. Ebrill

Download or read book The Modern VAT written by Mr.Liam P. Ebrill and published by International Monetary Fund. This book was released on 2001-11-05 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.

International Bibliography of Economics

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Publisher : Psychology Press
ISBN 13 : 9780415262361
Total Pages : 720 pages
Book Rating : 4.2/5 (623 download)

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Book Synopsis International Bibliography of Economics by : Compiled by the British Library of Political and Economic Science

Download or read book International Bibliography of Economics written by Compiled by the British Library of Political and Economic Science and published by Psychology Press. This book was released on 2001-11-22 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehensive knowledge of the social sciences.

The Shadow Economy

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Publisher : Cambridge University Press
ISBN 13 : 1107034841
Total Pages : 225 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis The Shadow Economy by : Friedrich Schneider

Download or read book The Shadow Economy written by Friedrich Schneider and published by Cambridge University Press. This book was released on 2013-02-14 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.

An evolving paradigm of agricultural mechanization development: How much can Africa learn from Asia?

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Publisher : Intl Food Policy Res Inst
ISBN 13 : 0896293807
Total Pages : 548 pages
Book Rating : 4.8/5 (962 download)

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Book Synopsis An evolving paradigm of agricultural mechanization development: How much can Africa learn from Asia? by : Diao, Xinshen, ed.

Download or read book An evolving paradigm of agricultural mechanization development: How much can Africa learn from Asia? written by Diao, Xinshen, ed. and published by Intl Food Policy Res Inst. This book was released on 2020-12-07 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: Agricultural mechanization in Africa south of the Sahara — especially for small farms and businesses — requires a new paradigm to meet the needs of the continent’s evolving farming systems. Can Asia, with its recent success in adopting mechanization, offer a model for Africa? An Evolving Paradigm of Agricultural Mechanization Development analyzes the experiences of eight Asian and five African countries. The authors explore crucial government roles in boosting and supporting mechanization, from import policies to promotion policies to public good policies. Potential approaches presented to facilitating mechanization in Africa include prioritizing market-led hiring services, eliminating distortions, and developing appropriate technologies for the African context. The role of agricultural mechanization within overall agricultural and rural transformation strategies in Africa is also discussed. The book’s recommendations and insights should be useful to national policymakers and the development community, who can adapt this knowledge to local contexts and use it as a foundation for further research.

Taxing Immovable Property Revenue Potential and Implementation Challenges

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Publisher : International Monetary Fund
ISBN 13 : 1484395220
Total Pages : 43 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Taxing Immovable Property Revenue Potential and Implementation Challenges by : Mr.John Norregaard

Download or read book Taxing Immovable Property Revenue Potential and Implementation Challenges written by Mr.John Norregaard and published by International Monetary Fund. This book was released on 2013-05-29 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.

Fiscal Redistribution and Income Inequality in Latin America

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4./5 ( download)

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Book Synopsis Fiscal Redistribution and Income Inequality in Latin America by : Edwin Goni

Download or read book Fiscal Redistribution and Income Inequality in Latin America written by Edwin Goni and published by World Bank Publications. This book was released on 2008 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: Income inequality in Latin America ranks among the highest in the world. It can be traced back to the unequal distribution of assets (especially land and education) in the region. But the extent to which asset inequality translates into income inequality depends on the redistributive capacity of the state. This paper documents the performance of Latin American fiscal systems from the perspective of income redistribution using newly-available information on the incidence of taxes and transfers across the region. The findings indicate that: (i) the differences in income inequality before taxes and transfers between Latin America and Western Europe are much more modest than those after taxes and transfers; (ii) the key reason is that, in contrast with industrial countries, in most Latin American countries the fiscal system is of little help in reducing income inequality; and (iii) in countries where fiscal redistribution is significant, it is achieved mostly through transfers rather than taxes. These facts stress the need for fiscal reforms across the region to further the goal of social equity. However, different countries need to place different relative emphasis on raising tax collection, restructuring the tax system, and improving the targeting of expenditures.

The Political Economy of Tax Reform

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Publisher : University of Chicago Press
ISBN 13 : 0226387003
Total Pages : 362 pages
Book Rating : 4.2/5 (263 download)

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Book Synopsis The Political Economy of Tax Reform by : Takatoshi Ito

Download or read book The Political Economy of Tax Reform written by Takatoshi Ito and published by University of Chicago Press. This book was released on 2007-12-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.