Taxation In A Low Income Economy

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Taxation in a Low-Income Economy

Taxation in a Low-Income Economy [Pdf/ePub] eBook ISBN-10: 1134018932
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Publisher: Routledge
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Taxation in a Low-Income Economy by Book Resume:

This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique. It tells a compelling story about tax systems in a low income economy increasingly integrated into the world trading system, but very much dependent on foreign trade taxes and international development assistance. Key issues covered include: A better understanding of the historical background of tax reforms in a representative African economy (Mozambique) along with an assessment of taxation performance in a comparative perspective. Insights into the practice and implications of tax policy, both from the perspective of the consumer and the firm level. Discussion of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices. Taxation themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign trade taxes. This volume is meant as a guide for developing country government officials and professional aid practitioners as well as academics, researchers and tax policy analysts working in the development field. It will also be of interest to students of development with a special interest in public finance issues in poor countries and how to improve policy-effectiveness, including tax policy, in a developing country setting.

Strengthening Domestic Resource Mobilization

Strengthening Domestic Resource Mobilization [Pdf/ePub] eBook ISBN-10: 1464810745
Author: Raul Felix Junquera-Varela,Marijn Verhoeven,Gangadhar P. Shukla,Bernard Haven,Blanca Moreno-Dodson
Publisher: World Bank Publications
File Size: 975 KB
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Read Count: 310882

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Strengthening Domestic Resource Mobilization by Raul Felix Junquera-Varela,Marijn Verhoeven,Gangadhar P. Shukla,Bernard Haven,Blanca Moreno-Dodson Book Resume:

Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.

Tax Evasion and Tax Reform in a Low-income Economy

Tax Evasion and Tax Reform in a Low-income Economy [Pdf/ePub] eBook ISBN-10:
Author: Jaime De Melo,David W. Roland-Holst,Mona Haddad
Publisher: World Bank Publications
File Size: 1229 KB
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Read Count: 4046614

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Tax Evasion and Tax Reform in a Low-income Economy by Jaime De Melo,David W. Roland-Holst,Mona Haddad Book Resume:

Taxing Multinational Corporations

Taxing Multinational Corporations [Pdf/ePub] eBook ISBN-10: 0226241882
Author: Martin Feldstein,James R. Hines,R. Glenn Hubbard
Publisher: University of Chicago Press
File Size: 1565 KB
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Read Count: 1378275

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Taxing Multinational Corporations by Martin Feldstein,James R. Hines,R. Glenn Hubbard Book Resume:

In the increasingly global business environment of the 1990s, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-the-minute research on the structure and effects of tax policies collected in The Effects of Taxation on Multinational Corporations. The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational companies. In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of U.S. firms' outbound foreign investment on domestic and foreign economies. Especially useful to nonspecialists is an appendix that summarizes current United States rules for taxing international income.

Tax Is Not a Four-Letter Word

Tax Is Not a Four-Letter Word [Pdf/ePub] eBook ISBN-10: 1554589037
Author: Alex Himelfarb,Jordan Himelfarb
Publisher: Wilfrid Laurier Univ. Press
File Size: 1616 KB
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Read Count: 2525180

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Tax Is Not a Four-Letter Word by Alex Himelfarb,Jordan Himelfarb Book Resume:

Taxes connect us to one another, to the common good, and to the future. This is a book about taxes: who pays what and who gets what. More than that, it’s about the role of government, about citizenship and our collective well-being, about the Canada we want. The contributors, leading Canadian practitioners and scholars, explore how taxes have become a political “no-go zone” and how changes in taxation are changing Canada. They challenge the view that any tax is a bad tax and provide broad directions for fairer and smarter approaches. This is a book that will be of interest to anyone concerned with public policy and public affairs, economics, and political science and to anyone interested in challenging the conventional wisdom that lower taxes and smaller government are the cures to what ails us.

In It Together: Why Less Inequality Benefits All

In It Together: Why Less Inequality Benefits All [Pdf/ePub] eBook ISBN-10: 9264235124
Author: OECD
Publisher: OECD Publishing
File Size: 913 KB
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Read Count: 1965799

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In It Together: Why Less Inequality Benefits All by OECD Book Resume:

This book highlights the key areas where inequalities are created and where new policies are required, including the consequences of current consolidation policies, structural labour market changes with rising non-standard work and job polarisation, persisting gender gaps...

The Distributional Impact of Taxes and Transfers

The Distributional Impact of Taxes and Transfers [Pdf/ePub] eBook ISBN-10: 1464810923
Author: Gabriela Inchauste,Nora Lustig
Publisher: World Bank Publications
File Size: 1036 KB
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Read Count: 778805

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The Distributional Impact of Taxes and Transfers by Gabriela Inchauste,Nora Lustig Book Resume:

The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.

The Taxation of Multinational Corporations

The Taxation of Multinational Corporations [Pdf/ePub] eBook ISBN-10: 9400918186
Author: Joel Slemrod
Publisher: Springer Science & Business Media
File Size: 364 KB
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The Taxation of Multinational Corporations by Joel Slemrod Book Resume:

The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules).

Corporate Taxation in the Global Economy

Corporate Taxation in the Global Economy [Pdf/ePub] eBook ISBN-10: 1498302254
Author: International Monetary Fund. Fiscal Affairs Dept.,International Monetary Fund. Legal Dept.
Publisher: International Monetary Fund
File Size: 336 KB
File Format: Pdf
Read Count: 7340950

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Corporate Taxation in the Global Economy by International Monetary Fund. Fiscal Affairs Dept.,International Monetary Fund. Legal Dept. Book Resume:

The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.

The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay

The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay [Pdf/ePub] eBook ISBN-10: 1324002735
Author: Emmanuel Saez,Gabriel Zucman
Publisher: W. W. Norton & Company
File Size: 1273 KB
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Read Count: 4037127

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The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay by Emmanuel Saez,Gabriel Zucman Book Resume:

America’s runaway inequality has an engine: our unjust tax system. Even as they became fabulously wealthy, the ultra-rich have had their taxes collapse to levels last seen in the 1920s. Meanwhile, working-class Americans have been asked to pay more. The Triumph of Injustice presents a forensic investigation into this dramatic transformation, written by two economists who revolutionized the study of inequality. Eschewing anecdotes and case studies, Emmanuel Saez and Gabriel Zucman offer a comprehensive view of America’s tax system, based on new statistics covering all taxes paid at all levels of government. Their conclusion? For the first time in more than a century, billionaires now pay lower tax rates than their secretaries. Blending history and cutting-edge economic analysis, and writing in lively and jargon-free prose, Saez and Zucman dissect the deliberate choices (and sins of indecision) that have brought us to today: the gradual exemption of capital owners; the surge of a new tax avoidance industry, and the spiral of tax competition among nations. With clarity and concision, they explain how America turned away from the most progressive tax system in history to embrace policies that only serve to compound the wealth of a few. But The Triumph of Injustice is much more than a laser-sharp analysis of one of the great political and intellectual failures of our time. Saez and Zucman propose a visionary, democratic, and practical reinvention of taxes, outlining reforms that can allow tax justice to triumph in today’s globalized world and democracy to prevail over concentrated wealth. A pioneering companion website allows anyone to evaluate proposals made by the authors, and to develop their own alternative tax reform at taxjusticenow.org.

Taxation and Gender Equity

Taxation and Gender Equity [Pdf/ePub] eBook ISBN-10: 1136980253
Author: Caren Grown,Imraan Valodia
Publisher: Routledge
File Size: 1129 KB
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Read Count: 2626812

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Taxation and Gender Equity by Caren Grown,Imraan Valodia Book Resume:

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women’s lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty Forum on Tax Administration

Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty Forum on Tax Administration [Pdf/ePub] eBook ISBN-10: 9264578633
Author: OECD
Publisher: OECD Publishing
File Size: 375 KB
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Read Count: 3092791

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Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty Forum on Tax Administration by OECD Book Resume:

Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.

Exploring Universal Basic Income

Exploring Universal Basic Income [Pdf/ePub] eBook ISBN-10: 1464815119
Author: Ugo Gentilini,Margaret Grosh,Jamele Rigolini,Ruslan Yemtsov
Publisher: World Bank Publications
File Size: 661 KB
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Read Count: 7300353

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Exploring Universal Basic Income by Ugo Gentilini,Margaret Grosh,Jamele Rigolini,Ruslan Yemtsov Book Resume:

Universal basic income (UBI) is emerging as one of the most hotly debated issues in development and social protection policy. But what are the features of UBI? What is it meant to achieve? How do we know, and what don’t we know, about its performance? What does it take to implement it in practice? Drawing from global evidence, literature, and survey data, this volume provides a framework to elucidate issues and trade-offs in UBI with a view to help inform choices around its appropriateness and feasibility in different contexts. Specifically, the book examines how UBI differs from or complements other social assistance programs in terms of objectives, coverage, incidence, adequacy, incentives, effects on poverty and inequality, financing, political economy, and implementation. It also reviews past and current country experiences, surveys the full range of existing policy proposals, provides original results from micro†“tax benefit simulations, and sets out a range of considerations around the analytics and practice of UBI.

Capitalism and Freedom

Capitalism and Freedom [Pdf/ePub] eBook ISBN-10: 022673482X
Author: Milton Friedman
Publisher: University of Chicago Press
File Size: 443 KB
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Capitalism and Freedom by Milton Friedman Book Resume:

One of TIME magazine’s All-TIME 100 Best Nonfiction Books One of Times Literary Supplement’s 100 Most Influential Books Since the War One of National Review’s 100 Best Nonfiction Books of the Century ​One of Intercollegiate Studies Institute’s 50 Best Books of the 20th Century How can we benefit from the promise of government while avoiding the threat it poses to individual freedom? In this classic book, Milton Friedman provides the definitive statement of an immensely influential economic philosophy—one in which competitive capitalism serves as both a device for achieving economic freedom and a necessary condition for political freedom. ​ First published in 1962, Friedman’s Capitalism and Freedom is one of the most significant works of economic theory ever written. Enduring in its eminence and esteem, it has sold nearly a million copies in English, has been translated into eighteen languages, and continues to inform economic thinking and policymaking around the world. This new edition includes prefaces written by Friedman for both the 1982 and 2002 reissues of the book, as well as a new foreword by Binyamin Appelbaum, lead economics writer for the New York Times editorial board.

New Directions in Development Economics

New Directions in Development Economics [Pdf/ePub] eBook ISBN-10: 113480881X
Author: Mats Lundahl,Benno Ndulu
Publisher: Routledge
File Size: 627 KB
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New Directions in Development Economics by Mats Lundahl,Benno Ndulu Book Resume:

New Directions in Development Economics is divided into two parts. The first half considers the dilemna of growth with special reference to its environmental cost. The second half focuses on the role of the state in the context of the growing dominance of the free market argument. The contributors include Paul Collier, Partha Dasgupta, Ronald Findlay and Deepak Lal.

Understanding SSI (Supplemental Security Income)

Understanding SSI (Supplemental Security Income) [Pdf/ePub] eBook ISBN-10: 9780788145551
Author:
Publisher: DIANE Publishing
File Size: 1406 KB
File Format: Pdf
Read Count: 3008782

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Understanding SSI (Supplemental Security Income) by Book Resume:

This publication informs advocates & others in interested agencies & organizations about supplemental security income (SSI) eligibility requirements & processes. It will assist you in helping people apply for, establish eligibility for, & continue to receive SSI benefits for as long as they remain eligible. This publication can also be used as a training manual & as a reference tool. Discusses those who are blind or disabled, living arrangements, overpayments, the appeals process, application process, eligibility requirements, SSI resources, documents you will need when you apply, work incentives, & much more.

A Moment of Equality for Latin America?

A Moment of Equality for Latin America? [Pdf/ePub] eBook ISBN-10: 1317187571
Author: Barbara Fritz,Lena Lavinas
Publisher: Routledge
File Size: 985 KB
File Format: Pdf
Read Count: 8138044

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A Moment of Equality for Latin America? by Barbara Fritz,Lena Lavinas Book Resume:

Unlike other regions around the world, several Latin American countries have managed to reduce income inequality over the last decade. Higher growth rates and growing employment, but also innovative wage policies and social programs, have contributed to reducing poverty and narrow income disparities. Yet, despite this progress, nation-states in the region demonstrate little capacity to substantially change their patterns of deeply rooted inequalities. Focusing on the limits and challenges of redistributive policies in Latin America, this volume synthesizes and updates the discussion of inequality in the region, introducing the perspective of global and transnational interdependencies. The book explores the extent to which redistributive policies have been interlinked with the provision and quality of public goods as well as with structural changes of the productive sector. Inspired by structuralist and neostructuralist thinking of Latin American economists, such as Raúl Prebisch and Celso Furtado, authors question the redistributive impact of the interplay of recent macroeconomic, fiscal and social policies, particularly under left and center-left administrations committed to greater equality. Bringing together experts in social, fiscal and macroeconomic policies to investigate the interdependent and global character of inequalities, this book will appeal to scholars of sociology, economics, development and politics with interests in Latin America, inequality and public policy.

Case Studies in Tax Revenue Mobilization in Low-Income Countries

Case Studies in Tax Revenue Mobilization in Low-Income Countries [Pdf/ePub] eBook ISBN-10: 1498315429
Author: Mr.Bernardin Akitoby,Mr.Jiro Honda,Hiroaki Miyamoto,Keyra Primus,Mouhamadou Sy
Publisher: International Monetary Fund
File Size: 1892 KB
File Format: Pdf
Read Count: 6387793

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Case Studies in Tax Revenue Mobilization in Low-Income Countries by Mr.Bernardin Akitoby,Mr.Jiro Honda,Hiroaki Miyamoto,Keyra Primus,Mouhamadou Sy Book Resume:

How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.

Higher Fuel and Food Prices: Economic Impacts and Responses for Mozambique

Higher Fuel and Food Prices: Economic Impacts and Responses for Mozambique [Pdf/ePub] eBook ISBN-10:
Author: Channing Arndt, Rui Benfica, Nelson Maximiano, Antonio M.D. Nucifora, James T. Thurlow
Publisher: Intl Food Policy Res Inst
File Size: 535 KB
File Format: Pdf
Read Count: 5494425

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Higher Fuel and Food Prices: Economic Impacts and Responses for Mozambique by Channing Arndt, Rui Benfica, Nelson Maximiano, Antonio M.D. Nucifora, James T. Thurlow Book Resume:

U.S. Investment Since the Tax Cuts and Jobs Act of 2017

U.S. Investment Since the Tax Cuts and Jobs Act of 2017 [Pdf/ePub] eBook ISBN-10: 1498317758
Author: Emanuel Kopp,Mr.Daniel Leigh,Susanna Mursula,Suchanan Tambunlertchai
Publisher: International Monetary Fund
File Size: 565 KB
File Format: Pdf
Read Count: 9292667

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U.S. Investment Since the Tax Cuts and Jobs Act of 2017 by Emanuel Kopp,Mr.Daniel Leigh,Susanna Mursula,Suchanan Tambunlertchai Book Resume:

There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.