Rethinking Subnational Taxes
DOWNLOAD eBooks
Download Rethinking Subnational Taxes PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Rethinking Subnational Taxes book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Rethinking Subnational Taxes
DOWNLOAD eBooks
Author : Mr.Richard Miller Bird
language : en
Publisher: International Monetary Fund
Release Date : 1999-12-01
Rethinking Subnational Taxes written by Mr.Richard Miller Bird 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 1999-12-01 with Business & Economics categories.
The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. The paper proposes two approaches to accomplish such strengthening in developing countries. The first—most applicable to large countries with important regional governments—is to establish subnational value-added taxes (VATs); the second is to replace the various unsatisfactory state and local taxes imposed on business by a low-rate value-added tax levied on the basis of income (production, origin) rather than consumption (destination).
Autonomy In Subnational Income Taxes
DOWNLOAD eBooks
Author : Violeta Ruiz Almendral
language : en
Publisher: McGill-Queen's Press - MQUP
Release Date : 2013-03-01
Autonomy In Subnational Income Taxes written by Violeta Ruiz Almendral and has been published by McGill-Queen's Press - MQUP this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-01 with Political Science categories.
There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. Subnational Tax Autonomy in OECD Federations examines tax autonomy as a powerful tool in setting tax rates. Two key issues are examined in detail: first, why proposals giving more power to set tax rates have been implemented (Spain), put forward (UK), stalled (Belguim), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and the United States).
Rethinking Subnational Taxes
DOWNLOAD eBooks
Author : Richard M. Bird
language : en
Publisher:
Release Date : 1999
Rethinking Subnational Taxes written by Richard M. Bird and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Fiscal policy categories.
Rethinking Investment Incentives
DOWNLOAD eBooks
Author : Ana Teresa Tavares-Lehmann
language : en
Publisher: Columbia University Press
Release Date : 2016-07-12
Rethinking Investment Incentives written by Ana Teresa Tavares-Lehmann and has been published by Columbia University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-12 with Business & Economics categories.
Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.
Intergovernmental Finance In Hungary
DOWNLOAD eBooks
Author : Mihaly Kopanyi
language : en
Publisher: World Bank Publications
Release Date : 2004
Intergovernmental Finance In Hungary written by Mihaly Kopanyi 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 2004 with Intergovernmental fiscal relations categories.
This book illustrates the decade-long transformation of the Hungarian subnational system with a focus on subnational finance. It builds upon policy analyses prepared by local and international specialists and covers various aspects of municipal life: revenue and expenditure assignments, taxation, intergovernmental transfers, strategic planning, outsourcing, public-private partnership, utility regulation, asset and liability management, municipal enterprises, household arrears, project financing, borrowing, and insolvency resolution. Part one is an overview of developments and policy proposals in the 1990s. Part two provides 28 case studies that address: how to enhance the intergovernmental system, how to build local government expertise in strategic management and finance, and how to design a competitive framework for financing subnational governments. Hungary's transition and its innovative and adaptive local governments have proven the merits of fiscal decentralization.
Rethinking Decentralization In Developing Countries
DOWNLOAD eBooks
Author : Jennie Ilene Litvack
language : en
Publisher: World Bank Publications
Release Date : 1998-01-01
Rethinking Decentralization In Developing Countries written by Jennie Ilene Litvack 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 1998-01-01 with Business & Economics categories.
In an effort to reduce poverty and improve nutrition, this Bank operation assisted the Indian program Operation Flood to develop the dairy industry in India. This study examines the policy changes instituted to support the aid flow to the dairy sector and discusses the lessons learned and benefits realized through improved dairy production. It also presents suggestions for improvement. This program differs from other Bank efforts in that it focuses on a single commodity to alleviate poverty and raise living standards.
Brazil Tax Expenditure Rationalization Within Broader Tax Reform
DOWNLOAD eBooks
Author : Maria Delgado Coelho
language : en
Publisher: International Monetary Fund
Release Date : 2021-09-24
Brazil Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho 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 2021-09-24 with Business & Economics categories.
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Tax Policy And The Economy Volume 36
DOWNLOAD eBooks
Author : Robert A. Moffitt
language : en
Publisher: National Bureau of Economic Research Tax Policy and the Economy
Release Date : 2022-06-27
Tax Policy And The Economy Volume 36 written by Robert A. Moffitt and has been published by National Bureau of Economic Research Tax Policy and the Economy this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-27 with categories.
This volume presents five new studies on current topics in taxation and government spending. Natasha Sarin, Lawrence Summers, Owen Zidar, and Eric Zwick study how investors respond to taxes on capital gains, whether their incentives to invest are affected by those taxes, and whether that responsiveness has changed over time. Ethan Rouen, Suresh Nallareddy, and Juan Carlos Suárez Serrato revisit the question of whether cuts to corporate taxes increase income inequality, bringing new data and new statistical techniques to generate fresh findings. Alan Auerbach and William Gale investigate whether the advantages and disadvantages of different types of taxation are affected when interest rates stay low for long periods, as has been the case in the U.S. for many years. Nora Gordon and Sarah Reber study the distributional impact of emergency subsidies to schools made by the federal government during the recent COVID pandemic and whether those subsidies were sufficient to cover the increased school costs induced by the pandemic. Jacob Goldin, Elaine Maag, and Katherine Michelmore investigate the fiscal cost of an expansion of the U.S. child tax credit, which has been discussed extensively in policy circles recently. They take into account not only the direct expenditure on the allowance but how cost is affected by the existence of work incentives and by possible beneficial effects on childrens' adult earnings.
Rethinking Taxation In Latin America
DOWNLOAD eBooks
Author : Jorge Atria
language : en
Publisher: Springer
Release Date : 2017-11-22
Rethinking Taxation In Latin America written by Jorge Atria and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-22 with Political Science categories.
This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.
Value Added Tax
DOWNLOAD eBooks
Author : Alan Schenk
language : en
Publisher: BRILL
Release Date : 2022-10-17
Value Added Tax written by Alan Schenk and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-17 with Law categories.