This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book's general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added...
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international e...
Each endogenous variable in the model is a function of the exogenous For later discussion, it is useful to explore this in variables and parameters. more detail for one of the endogenous variables, for example the grant to State i. In this regard, one can define from (6) the per capita grant to a State as where F = s N] is a vector of variables determined by the federal government, P = p, p, ] is a vector of the local public good prices, CGC = I, pi c] is a vector of variables determined by the CGC and S = lq, q, ] is the strategy set of the two States. Within F, the variable s is...
Each endogenous variable in the model is a function of the exogenous For later discussion, it is useful to explore this in variables and parameters. m...
Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, Roy Bahl, Jorge Martinez-Vazquez, and Sally Wallace review the data that supported the creation of the reform program and evaluate the first round of revenues and tax-burden effects.Focusing their theoretical and empirical analysis on revenue yield impacts, on effects of relative prices and relative tax...
Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax incre...
The exposition is basedon an analytical framework covering all building blocks of fiscal federalism: size and structure of jurisdictions, expenditures, revenues, transfers, and borrowing. The application of this framework to Russian settings results in a comprehensive assessment of the state of intergovernmental fiscal relations in Russia.
The exposition is basedon an analytical framework covering all building blocks of fiscal federalism: size and structure of jurisdictions, expenditures...
This book analyzes recent local government finance reforms in Tanzania, including the introduction of a formula-based system of intergovernmental grants. Due to the scope and speed of Tanzania's local government finance reforms, the country is becoming one of the best-practice examples of fiscal decentralization reform in Africa.
This book analyzes recent local government finance reforms in Tanzania, including the introduction of a formula-based system of intergovernmental gran...
Each endogenous variable in the model is a function of the exogenous For later discussion, it is useful to explore this in variables and parameters. more detail for one of the endogenous variables, for example the grant to State i. In this regard, one can define from (6) the per capita grant to a State as where F = s N] is a vector of variables determined by the federal government, P = p, p, ] is a vector of the local public good prices, CGC = I, pi c] is a vector of variables determined by the CGC and S = lq, q, ] is the strategy set of the two States. Within F, the variable s is...
Each endogenous variable in the model is a function of the exogenous For later discussion, it is useful to explore this in variables and parameters. m...
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book's general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added...
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international e...
Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group)...
Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and...
Although coercion is a fundamental and unavoidable part of our social lives, economists have not offered an integrated analysis of its role in the public economy. The essays in this book focus on coercion arising from the operation of the fiscal system, a major part of the public sector. Collective choices on fiscal matters emerge from and have all the essential characteristics of social interaction, including the necessity to force unwanted actions on some citizens. This was recognized in an older tradition in public finance which can still serve as a starting point for modern work. The...
Although coercion is a fundamental and unavoidable part of our social lives, economists have not offered an integrated analysis of its role in the pub...
