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4 edition of Tax structure in developing countries found in the catalog.

Tax structure in developing countries

Roger H. Gordon

Tax structure in developing countries

many puzzles and a possible explanation

by Roger H. Gordon

  • 331 Want to read
  • 13 Currently reading

Published by National Bureau of Economic Research in Cambridge, MA .
Written in English

    Places:
  • Developing countries
    • Subjects:
    • Taxation -- Developing countries -- Econometric models.

    • Edition Notes

      StatementRoger Gordon, Wei Li.
      SeriesNBER working paper series ;, working paper 11267, Working paper series (National Bureau of Economic Research : Online) ;, working paper no. 11267.
      ContributionsLi, Wei, 1964-, National Bureau of Economic Research.
      Classifications
      LC ClassificationsHB1
      The Physical Object
      FormatElectronic resource
      ID Numbers
      Open LibraryOL3477964M
      LC Control Number2005617840

      Countries are divided into two major categories by the United Nations, which are developed countries and developing countries. The classification of countries is based on the economic status such as GDP, GNP, per capita income, industrialization, the standard of living, etc. Developed Countries refers to the soverign state, whose economy has highly progressed and 1. Development-Oriented Tax Policy, by Joseph E. Stiglitz 2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries, by Roger H. Gordon 3. Tax Policy in Argentina: Between Solvency and Emergency, by Oscar Cetrángolo and Juan Carlos Gómez Sabaini 4. Tax System Reform in India, by M. Govinda Rao and R

      Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity. The text claims that a model for property tax reform in developing countries is derived from a theoretical distillation of empirical  › Economics › Public Finance. ‘The VAT in Developing and Transitional Countries provides a readable, comprehensive, and thoughtful summary of the critical issues related to adopting and operating the value added tax (VAT) in developing and transitional economies.

        For most developing countries, tax revenue lies somewhere between 10% and 15% of gross domestic product. That’s low compared with an average of about 35% for developed countries. In historical   This article analyses the impact of the electoral calendar on the composition of tax revenue (direct versus indirect taxes). It thus represents an extension of traditional political budget-cycle analyses assessing the impact of elections on overall revenue. We appeal to the opportunistic political budget model of Drazen and Eslava () to predict the relationship between taxation structure


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Tax structure in developing countries by Roger H. Gordon Download PDF EPUB FB2

ADVERTISEMENTS: The following points highlight the three taxes of the tax structure in developing countries. Direct and Indirect Taxes: Taxes are classified as direct or indirect. Indirect taxes are ones that are levied on goods and services and, thus, only “indirectly” on individuals.

Examples are excise duties and sales taxes, import and export duties. [ ] The main purpose of this paper is to explore the tax structure in developing countries and their comparison with developed countries. In this paper some tax theory will be   Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation Roger Gordon, Wei Li.

NBER Working Paper No. Issued in April NBER Program(s):Public Economics Tax policies seen in developing countries are Get this from a library. Tax structure in developing countries: many puzzles and a possible explanation.

[Roger H Gordon; Wei Li; National Bureau of Economic Research.] -- "Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GDP is surprisingly small compared with that in developed economies. Taxes on labor income play Tax structure in developing countries book   One natural response to these differences between forecasted policies and those observed in developing countries is to conclude that the policies in developing countries should be changed.

Newbery and Stern (), for example, set out the standard forecasts from optimal tax models as an ideal tax structure that developing countries should ://   countries, so small enough that it should not be a driving factor in the choice of tax structure.

However, among developing countries, the median size of the informal economy they report is 37% of GDP, ranging from 13% in Hong Kong and Singapore to ~rogordon/puzzlespdf. Downloadable. Tax policies seen in developing countries are puzzling on many dimensions.

To begin with, revenue/GDP is surprisingly small compared with that in developed economies. Taxes on labor income play a minor role. Taxes on consumption are important, but effective tax rates vary dramatically by firm, with many firms avoiding taxes entirely by operating through cash in   given the structure of the tax system and its available powers of enforce- explain why some countries are rich and others are poor in the first place.3 1See Slemrod as in Barro ().

Tax design in a developing country context has to take into account the information about behavioral responses needed by governments, as in the papers plexity that developing countries need to manage in building and maintaining their revenue systems.

Finally, any proposals to change the revenue system in a developing country need to recognise that, like developed countries, tax reforms are highly political endeavours.

Keywords: taxpolicy,taxadministration,tax reform, developing countries   TAXATION FOR DEVELOPING COUNTRIES EHTISHAM AHMAD and NICHOLAS STERN*,The London School of Economics Contents 1. Introduction Scope and structure of the chapter The role of government Other public activities Stabilisation Other issues 2.

The choice of revenue instruments Capital structures in developing countries: evidence from ten countries (English) Abstract. The authors investigate capital structures in a sample of the largest publicly traded firms in ten developing countries - Brazil, India, Jordan, the Republic of Korea, Malaysia, Mexico, Pakistan, Thailand, Turkey, and Zimbabwe - for - Tax Structure and the Incidence on the Poor in Developing Countries by Norman Gemmell and Oliver Morrissey Abstract The past two decades have witnessed widespread attempts to reform tax structures in developing countries.

As the relatively small formal sector limits the base for taxes on income, the major reform is to replace trade taxes with ?abstractid=&. In this paper, we investigate the impact of trade liberalization on tax structure in a panel 97 developing countries for the period Our empirical results, based on the fixed-effect estimator, reveal that trade liberalization in the form of trade openness did not seem to have a strong impact on major tax sources of developing ://   actual tax structure of developing countries among themselves and in contrast to industrial countries.

For developing countries a detailed examination of tax structure has been undertaken by Tanzi, using a pool of 82 countries divided by strata of Tax policies seen in developing countries are puzzling on many dimensions, given the sharp contrast between these policies and both those seen in developed countries and those forecast in the optimal tax literature.

In this paper, we explore how forecasted policies change if firms can successfully evade taxes by conducting all business in cash   Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation Roger Gordon and We Li NBER Working Paper No.

April JEL No. H21, O23, O17, F23, F13 ABSTRACT Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GDP is surprisingly small compared with that in developed   Tax reform is an important element of growth-oriented adjustment programs.

Many developing countries have increasingly begun to restructure their tax systems to raise revenues or to improve the revenue elasticity and buoyancy of the tax ://   Consequently, it seems likely that the reforms will not have worsened the effects of the tax structure on distribution and the poor.

Suggested Citation: Suggested Citation Gemmell, Norman and Morrissey, Oliver, Tax Structure and the Incidence on the Poor in Developing Countries (October ).?abstract_id= Page 55 - Leading Issues of Tax Policy in Developing Countries: The Administrative Problems. Appears in 8 books from Page 72 - The macroeconomic assumptions underlying the energy outlook are based upon projections from the Organisation for Economic Co-operation and Development (OECD), the International Monetary Fund (IMF) and the ISBN: OCLC Number: Description: 2 volumes ; 25 cm.

Contents: Machine generated: Roy Bahl and Richard M. Bird (), 'Tax Policy in Developing Countries: Looking Back --and Forward', National Tax Journal, 61 (2), --Saeid Mahdavi (), 'The Level and Composition of Tax Revenue in Developing Countries: Evidence from.

Thinking about good tax systems for developing countries has changed from systems centered on progressive income taxes to, in the s, systems with low rates having a broad based indirect tax as Tax Structure and the Incidence on the Poor in Developing Countries  to tax administrations in developing countries, engaging tax audit experts to transfer skills to strengthen capacity in auditing Multinational Enterprises.

To date, million USD of additional revenues have been raised with costs of less than 4 million USD. The Global Revenue Statistics Database provides the