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1 edition of Tax shares in developing economies found in the catalog.

Tax shares in developing economies

a panel study

by Jane H. Leuthold

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  • 34 Currently reading

Published by College of Commerce and Business Administration, University of Illinois at Urbana-Champaign in [Urbana, Ill.] .
Written in English


Edition Notes

Includes bibliographical references (p. 21).

StatementJane H. Leuthold
SeriesBEBR faculty working paper -- no. 1412, BEBR faculty working paper -- no. 1412.
ContributionsUniversity of Illinois at Urbana-Champaign. College of Commerce and Business Administration
The Physical Object
Pagination21 p. ;
Number of Pages21
ID Numbers
Open LibraryOL25126542M
OCLC/WorldCa748566539

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. In many others, the developing countries do not share common interests and may find themselves on opposite sides of a negotiation. A number of different coalitions among different groups of developing countries have emerged for this reason. The differences can be found in subjects of immense importance to developing countries, such as g: Tax shares.

  But the International Monetary Fund (IMF) says that the global economy will shrink by 3% this year. The IMF described the decline as the worst since the Great Depression of the g: Tax shares. Along with these broader business and regulatory risks, the tax environment is another of the risks facing those choosing to operate in developing economies. For example, tax systems differ widely from one developing country to another and between regions within a single country, complicating compliance.

The Best Economics Books of All Time Image by Kevin Dooley (CC BY ) The list is for those with a serious interest in economics, but not necessarily for economics professionals; it contains some books on the principles of economics, but is light on theory, focussing on more readable g: Tax shares. This paper looks at the effects of taxes increase on economic growth of 47 developing countries. In developing countries, there is no magic tax strategy to encourage economic growth. Some countries with high tax burdens have high growth rates and some countries with low tax burdens have low growth rates. Despite much theoretical and empirical inquiry as well as political and policy controversy.


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Tax shares in developing economies by Jane H. Leuthold Download PDF EPUB FB2

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 Tax shares in developing economies book Hardcover. The present volume examines taxation and public finance in transition and developing economies.

It is divided into three parts. Part 1 consists of four general studies on various aspects of tax compliance, corruption, budget efficiency and fiscal policy. Part 2 includes nine comparative studies of various aspects of public : Robert W. McGee. Introduction Typically, tax shares in developing economies are studied using cross- country data on a sample of low income goal is to measure a country tax effort by comparing its predicted tax share with its actual tax share where its predicted tax share is determined from a regression relating tax shares to various explanatory (control) variables such as per capita income, the ratio of imports and Cited by: Tax reform is an important element of growth-oriented adjustment programs.

Many developing countries have increasingly begun to restructure their tax systems to raise revenues or to improve the revenue elasticity and buoyancy of the tax structure. The theory of taxation for developing countries (English) Abstract.

Tax policy has far-reaching implications for economic development and public administration. This book, which presents a modern theory of public finance, brings together many of the most distinguished economists who have written on the subject.

They provide Cited by: ing Economies, by Frances Plimmer and William J McCluskey. This work promotes the careful consideration of a transparent, fair, fast and relatively cost efficient real estate taxation system that could be applied successfully in some developing and transitional economies.

Many advanced economies rely upon a complex ad valorem property tax regime that. THE CHALLENGES OF TAX COLLECTION IN DEVELOPING ECONOMIES (WITH SPECIAL REFERENCE TO INDIA) by PRAMOD KUMAR RAI (Under the Direction of Prof. Walter Hellerstein) ABSTRACT This paper gives an overview of the Indian tax system and discusses the challenges in tax collection faced by developing economies using India as a model.

The standard economic approach to taxation and development dend in the form of a higher tax share in GDP. For example, Piketty and Qian () argue that increases in exemptions has meant that income tax revenues in India have stagnated at around % of GDP since Widen. Increasing the amount of tax collected in developing countries is crucial for development.

Here, Joanne Rolling argues that tax revenue has a wide array of benefits: spurring infrastructure, strengthening the social contract, and encouraging good governance. Tax tends to be a rather technical an. Interest in enhancing revenue mobilization in developing countries is increasing.

Most developing countries are emerging from the crisis with their fiscal prospects broadly intact (IMF, a), but with many still facing a fundamental need to raise more revenue from their own tax bases. Tax incentives have become more common in developing economies.

According to the Organisation of Economic Cooperation and Development (OECD), no countries in sub-Saharan Africa had tax-free zones inand 40% offered tax holidays. TAXATION & DEVELOPING COUNTRIES- Training notes 2 Contents Contributors and authors featured 3 Abbreviations and acronyms 4 Glossary 4 1 Introduction – Dirk Willem te Velde 6 2 PEAKS tax topic guide – table of contents of topic guide by Hazel Granger 7 3 Typical tax findings and challenges in developing countries – Dirk Willem te Velde 8 4 Revenue mobilisation in developing countries.

Taxation for Developing Countries consult the two-volume Handbook of Public Economics edited by Auerbach and Feldstein (, ). Questions and issues in public economics in general, and taxation in particular, are both positive and normative. Examples of the former are: "What are the.

In order to be able to finance their share of the SDGs, developing countries will have to increase tax revenue collection to about 20% of GDP, according to the UN. I see three main areas for. countries, tax reforms are highly political endeavours. Keywords: taxpolicy,taxadministration,tax reform, developing countries, fiscal policy 1.

The Centrality of Taxation to Economic Development and Poverty Reduction Awell-functioning revenue system is a neces-sary condition for strong, sustained and inclu-sive economic development. Revenue fundsCited by: 7. Digital work by Steve Johnson. Tax administrations in developing countries are increasingly concerned about the persistent problem of loss of tax revenues to the shadow economy, and they often deploy a range of strategies to plug tax leaks and augment revenues.

economic growth and tax burden. Johansson et al. () in their work conclude that the most damaging is for the economic growth the corporate tax followed by income tax and consump-tion tax.

Clearer is the existence of the relationship between tax burden of income tax File Size: KB. Determinants of Tax Revenue in Ethiopia (Johansen Co-Integration Approach) Workineh Ayenew Mossie, Lecturer, Department of Economics, Wachemo University, share of tax revenue, and total revenue and grants in GDP were and percent, respectively economic development, and meager performance of tax revenue in most African economies.

The most recent data show that the tax level in major industrialized countries (members of the Organization for Economic Cooperation and Development or OECD) is about double the tax level in a representative sample of developing countries (38 percent of GDP compared with 18 percent).

This report compiles comparable tax revenue statistics over the period for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the.

OCLC Number: Notes: Previous edition: Description: xii, pages ; 24 cm: Contents: pt. I. Fiscal policy and economic development. Fiscal policies for under-developed countries / Walter W.

Heller --Requirements of a tax structure in a development economy / John F. Due --Taxation and economic surplus / Raja J. Chelliah --Revenue policy for Korea's economic development / Richard .Abstract.

1. P roblems of taxation, in connection with economic development, are generally discussed from two different points of view, which involve very different, and often conflicting, considerations: the point of view of incentives and the point of view of who believe that it is the lack of adequate incentives which is mainly responsible for insufficient growth and Cited by: Chapter 36W challenges facing the developing countries 3 FIGURE 1 Countries of the World, Classified by Per Capita GNP, Income group U.S.

dollars Low $ or less Lower-middle $ – $ Upper-middle $–$ High $ or more There is a sharp geographical division between “North” and “South” in the level of income per File Size: KB.