Modernizing Vats In Africa

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Modernizing Vats In Africa

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Author : Sijbren Cnossen
language : en
Publisher: Oxford University Press
Release Date : 2019-07-16

Modernizing Vats In Africa written by Sijbren Cnossen and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-16 with Business & Economics categories.

Most African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value-added tax (VAT), total tax revenue as a percentage of GDP is around 15% or less, falling short of what is necessary to finance basic human and economic development. Far from being revenue-raising instruments, current African VATs are riddled with exemptions, exclusions, and zero rates on domestic goods and services that depress revenue, are highly distortionary, and greatly complicate the administration of VAT. Modernizing VATs in Africa enables policymakers, professionals, and students to analyse African tax systems to ascertain how they can be modernized. It explains the case for VAT base-broadening over rate-increasing, arguing that exemptions and zero rates mainly accrue benefits for higher-income groups. Even more persuasively, it demonstrates that the net result of fiscal systems can be equalizing if the revenue of broad-based VATs is used to finance in-kind transfers, such as healthcare and education. VAT modernization should be used to enable governments to finance development; Modernizing VATs in Africa puts a compelling case forward for how and why this can be achieved.

Modernizing Vats In Africa

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Author : Sijbren Cnossen
language : en
Publisher: Oxford University Press, USA
Release Date : 2019-07-12

Modernizing Vats In Africa written by Sijbren Cnossen and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-12 with Business & Economics categories.

Most African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value-added tax (VAT), total tax revenue as a percentage of GDP is around 15% or less, falling short of what is necessary to finance basic human and economic development. Far from being revenue-raising instruments, current African VATs are riddled with exemptions, exclusions, and zero rates on domestic goods and services that depress revenue, are highly distortionary, and greatly complicate the administration of VAT. Modernizing VATs in Africa enables policymakers, professionals, and students to analyse African tax systems to ascertain how they can be modernized. It explains the case for VAT base-broadening over rate-increasing, arguing that exemptions and zero rates mainly accrue benefits for higher-income groups. Even more persuasively, it demonstrates that the net result of fiscal systems can be equalizing if the revenue of broad-based VATs is used to finance in-kind transfers, such as healthcare and education. VAT modernization should be used to enable governments to finance development; Modernizing VATs in Africa puts a compelling case forward for how and why this can be achieved.

Virtues And Fallacies Of Vat An Evaluation After 50 Years

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Author : Robert F. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-08-09

Virtues And Fallacies Of Vat An Evaluation After 50 Years written by Robert F. van Brederode and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-09 with Law categories.

Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Theory And Practice Of Excise Taxation

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Author : Sijbren Cnossen
language : en
Publisher: OUP Oxford
Release Date : 2005-02-03

Theory And Practice Of Excise Taxation written by Sijbren Cnossen and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-02-03 with Business & Economics categories.

Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of government revenue, they can also be designed to reflect the external costs that consumers or producers of excisable products impose on other people. Global warming, acid rain, traffic congestion, and the economic costs of cigarette and alcohol consumption are problems that can be corrected through selective excise taxes and other regulatory instruments. Excise taxes, moreover, are increasingly looked upon as revenue substitutes for distortionary taxes on capital and labour. Addressing these and other issues, this book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. It provides a sound understanding, not only of relevant economic theory, but of the myriad institutional details that are crucial for the practical application of that theory.

Special Economic Zones In Africa

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Author : Thomas Farole
language : en
Publisher: World Bank Publications
Release Date : 2011-01-01

Special Economic Zones In Africa written by Thomas Farole and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Business & Economics categories.

"This book, designed for policymakers, academics and researchers, and SEZ program practitioners, provides the first systematic and comprehensive analysis of SEZ programs in Sub-Saharan Africa. It is the result of detailed surveys and case studies conducted during 2009 in ten developing countries, including six in Sub-Saharan Africa. The book provides quantitative evidence of the performance of SEZs, and of the factors which contribute to that performance, highlighting the critical importance not just of the SEZ itself but of the wider national investment climate in which it functions. It also provides a comprehensive guide to the key policy questions that confront governments establishing SEZ programs, including: if and when to launch an SEZ program, what form of SEZ is most appropriate, and how to go about implementing it. Among the most important findings from the study that is stressed in the book is the shift from traditional enclave models of zones to SEZs that are integrated ? with national trade and industrial strategies, with core trade and social infrastructure, with domestic suppliers, and with local labor markets.Although the book focuses primarily on the experience of Sub-Saharan Africa, its lessons will be applicable to developing countries around the world."

The Concrete Euro

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Author : Paul Mercier
language : en
Publisher: Oxford University Press
Release Date : 2011-01-27

The Concrete Euro written by Paul Mercier and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-27 with Business & Economics categories.

Written by leading officials at the European Central Bank, this volume examines the theoretical and historical underpinnings of the euro area's framework for monetary policy implementation.

Reform And Harmonization Of Company Tax Systems In The European Union

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Author : Sijbren Cnossen
language : en
Publisher:
Release Date : 1996

Reform And Harmonization Of Company Tax Systems In The European Union written by Sijbren Cnossen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Corporations categories.

This paper reviews current company tax systems in the EU and examines various options for reform and harmonization.

Current Challenges In Revenue Mobilization Improving Tax Compliance

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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2015-01-29

Current Challenges In Revenue Mobilization Improving Tax Compliance written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-29 with Business & Economics categories.

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

Food Citizenship

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Author : Ray Allan Goldberg
language : en
Publisher: Oxford University Press
Release Date : 2018

Food Citizenship written by Ray Allan Goldberg and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Business & Economics categories.

Health and nutrition -- Food safety and food fraud -- Creating shared value -- Technology coding life -- Farm labor -- Large scale farming -- Small scale farming and economic development -- The importance of China -- Creating a fair and responsive food system -- Future trends and the impact on global food system

Beyond Varieties Of Capitalism

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Author : Bob Hancké
language : en
Publisher: OUP Oxford
Release Date : 2007-05-17

Beyond Varieties Of Capitalism written by Bob Hancké and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-05-17 with Business & Economics categories.

Since the early 1990s, Europe's economies have been facing several new challenges: the single market programme, the collapse of the Berlin wall and eastward enlargement, and monetary unification. Building on the influential Varieties of Capitalism (VoC) perspective, first elaboarted in detail in the book Varieties of Capitalism (OUP, 2001), this book critically analyzes these developments in the European political economy and their effects on the continental European economies. Leading political economists from Europe and the US debate how VoC can help understand the political-economic challenges that Europe is facing today and how understanding these new challenges can in turn enrich and enhance the VoC perspective. Thematically, the contributions to this volume are organised in four sections: * how the macro-economics of EMU have influenced different European models of capitalism, * how the Single Market programme was received in the different institutional regimes in European capitalism, * how welfare and labour market reforms are debated and implemented, * how European capitalism travelled east after 1989. Preceding this is a spirited defence of the VoC approach by Peter Hall, and an introduction from the volume editors, considering the approach, and proposing extensions and amendments. This book demonstrates that the VoC approach remains, as the editors put it in their introduction, a rich seam to mine, capable of accommodating new developments, and theoretically flexible enough to produce new and innovative hypotheses and arguments.