Progress Of The Personal Income Tax In Emerging And Developing Countries
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Progress Of The Personal Income Tax In Emerging And Developing Countries
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Author : Ms. Dora Benedek
language : en
Publisher: International Monetary Fund
Release Date : 2022-01-28
Progress Of The Personal Income Tax In Emerging And Developing Countries written by Ms. Dora Benedek 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 2022-01-28 with Business & Economics categories.
Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows that LIDCs and EMEs increased their PIT-to-GDP revenue by 110 and 48 percent, respectively, during the 1990-2019 period, a marked improvement in the PIT revenue performance. We find that this rise was driven primarily by economic developments and to a lesser extent by changes in the design of PIT systems. We also find that LIDCs that improved their tax-to-GDP ratios relied on a broader set of tax instruments and not exclusively on the PIT, suggesting that a successful revenue mobilization strategy of developing countries requires a comprehensive approach covering a wider range of taxes. Finally, using a newly assembled dataset of PIT characteristics of 157 countries over the 2006-2018 period, we estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions has been significant.
Taxation In Developing Countries
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Author : Richard Miller Bird
language : en
Publisher: Baltimore, Md. : Johns Hopkins University Press
Release Date : 1990
Taxation In Developing Countries written by Richard Miller Bird and has been published by Baltimore, Md. : Johns Hopkins University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Business & Economics categories.
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 Policy For Emerging Markets
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Author : Vito Tanzi
language : en
Publisher: International Monetary Fund
Release Date : 2000-02
Tax Policy For Emerging Markets written by Vito Tanzi 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 2000-02 with Business & Economics categories.
This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the rote of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.
A Partial Race To The Bottom
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Author : S. M. Ali Abbas
language : en
Publisher: International Monetary Fund
Release Date : 2012-01-01
A Partial Race To The Bottom written by S. M. Ali Abbas 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 2012-01-01 with Business & Economics categories.
This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It computes effective tax rates to take account of complicated special regimes, such as partial tax holidays, temporarily reduced rates and increased investment allowances. There is evidence of a partial race to the bottom: countries have been under pressure to lower tax rates in order to lure and boost investment. In the case of standard tax systems (i.e. tax rules applying under normal circumstances), the effective tax rate reductions have not been larger than those witnessed in advanced economies, and revenues have held up well over the sample period. However, a race to the bottom is evident among special regimes, most notably in the case of Africa, creating effectively a parallel tax system where rates have fallen to almost zero. Regression analysis reveals higher tax rates adversely affect domestic investment and FDI, but do raise revenues in the short-run.
Tax Reform In Developing Countries
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Author : Malcolm Gillis
language : en
Publisher: Duke University Press
Release Date : 1989
Tax Reform In Developing Countries written by Malcolm Gillis and has been published by Duke University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Business & Economics categories.
This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.
Readings On Taxation In Developing Countries
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Author : Richard Miller Bird
language : en
Publisher:
Release Date : 1975
Readings On Taxation In Developing Countries written by Richard Miller Bird and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Business & Economics categories.
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: fiscal policy and economic development; taxation and the external sector; taxation of income and wealth; taxation of consumption; taxation and incentives; agricultural taxation; urban finance; tax administration.
Tax Revenue Mobilization Episodes In Emerging Markets And Low Income Countries Lessons From A New Dataset
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Author : Mr.Bernardin Akitoby
language : en
Publisher: International Monetary Fund
Release Date : 2018-11-02
Tax Revenue Mobilization Episodes In Emerging Markets And Low Income Countries Lessons From A New Dataset written by Mr.Bernardin Akitoby 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 2018-11-02 with Business & Economics categories.
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).
Beneficial Property Taxation For Emerging Market Countries
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Author : Ehtisham Ahmad
language : en
Publisher: Springer Nature
Release Date : 2022-11-03
Beneficial Property Taxation For Emerging Market Countries written by Ehtisham Ahmad and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-11-03 with Business & Economics categories.
This book presents a new approach to recurrent property taxation based on occupancy, size, and location, that will strengthen local governments. Reflecting on the concept of “beneficial property taxation” first proposed by Alfred Marshall, the political economy constraints faced by traditional property taxation are examined and compared with evidence for beneficial property tax seen in China, Mexico, and sub-Saharan Africa. The benefits of this form of taxation are highlighted in relation to the financing of local public services and infrastructure that are required for sustainable development. This book provides a policy-oriented look at property taxation that engages with the sustainable development goals and lay the foundations for a post-pandemic recovery. It will be relevant to researchers and policymakers interested in development economics and the governance of taxation.
Marginal Income Tax Rates And Economic Growth In Developing Countries
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Author : William Russell Easterly
language : en
Publisher: World Bank Publications
Release Date : 1992
Marginal Income Tax Rates And Economic Growth In Developing Countries written by William Russell Easterly 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 1992 with Crecimiento economico - Paises en desarrollo categories.
Financing Economic Development
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Author : Robert Babbitt Bangs
language : en
Publisher: Chicago : University of Chicago Press
Release Date : 1968
Financing Economic Development written by Robert Babbitt Bangs and has been published by Chicago : University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1968 with Political Science categories.
Study of problems of fiscal policy and the role thereof in the financing of economic development, with particular reference to developing countries - covers concepts of economic growth, economic administration, budget structures, taxation and the effects of tax income, monetary policy, investment in private enterprise, foreign economic aid, etc. References and statistical tables.