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4 edition of The Theory of taxation for developing countries found in the catalog.

The Theory of taxation for developing countries

The Theory of taxation for developing countries

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Published by Published for the World Bank [by] Oxford University Press in New York .
Written in English

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

    • Edition Notes

      Includes bibliographies and index.

      Statementedited by David Newbery, Nicholas Stern.
      ContributionsNewbery, David M. G., Stern, N. H.
      Classifications
      LC ClassificationsHJ2351.7 .T47 1987
      The Physical Object
      Paginationxvi, 694 p. ;
      Number of Pages694
      ID Numbers
      Open LibraryOL2382401M
      ISBN 100195204980, 0195205413
      LC Control Number87011106


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The Theory of taxation for developing countries Download PDF EPUB FB2

The theory of taxation for developing countries (English) Abstract. Tax policy has far-reaching implications for economic development and public administration. This book, which presents a modern theory of public finance, brings together many of the most distinguished economists who have written on the subject.

They provide Cited by: Written by leading experts in the field, this book presents and extends the modern theory of public finance to provide a systematic framework for the analysis of practical questions of tax and pricing policy in developing : Paperback.

Get this from a library. The Theory of taxation for developing countries. [David M G Newbery; N H Stern;] -- Various contributors describe basic theories, facts and experience useful for economists interested in development and taxation who wish to keep abreast of theoretical and empirical developments in.

Taxation for Developing Countries consult the two-volume Handbook of Public Economics edited by Auerbach and Feldstein (, ). Questions and issues in public economics in general, and taxation in particular, are both positive and normative. Examples of the former are: "What are the.

The theory of taxation for developing countries (Inglês) Resumo. Tax policy has far-reaching implications for economic development and public administration. This book, which presents a modern theory of public finance, brings together many of the most distinguished economists who have written on the subject.

They provide Cited by: taxation in developing countries. It is unfortunate, therefore, that in a short review, it is impossible to address the detailed arguments of the individual chapters, and that a broad-brush and selective commentary on the main thrusts of the book is all that can be offered here.

The origins of the volume were a i World Bank Research Department. Print book: English: 1. printView all editions and formats Summary: Written by leading experts, this book presents and extends the modern theory of public finance to provide a systematic framework for the analysis of practical questions of tax and pricing policy in developing countries.

The theory of taxation for developing countries (英语) 摘要. Tax policy has far-reaching implications for economic development and public administration. This book, which presents a modern theory of public finance, brings together many of the most distinguished economists who have written on the subject.

They provide Cited by: Buy The Theory of Taxation for Developing Countries by David M.G. Newbery, N. Stern (ISBN: ) from Amazon's Book Store. Everyday low. That is why in the modern tax system of the countries of the world, income has been accepted as the best test for measuring the ability to pay of a person.

Proportionate Principle: In order to satisfy the idea of justice in taxation, J. Mill and some other classical economists have suggested the principle of proportionate in taxation. After ascertaining that the pleas of developing countries for more source taxation of services income are supported by legal and economic theory, above all by the right to development, which has been duly recognized by states in the United Nations sphere, and that the more powerful developing countries have been successful in mirroring their Author: Fernando Souza de Man.

Book Review. The theory of taxation for developing countries. Edited by David Newbery and Nicholas Stern Oxford University Press,David Collard. University of Bath. Search for more papers by this author. David Collard. University of Bath. Search for.

The theory of taxation for developing countries (الانكليزية) الخلاصة. Tax policy has far-reaching implications for economic development and public administration. This book, which presents a modern theory of public finance, brings together many of the most distinguished economists who have written on the subject.

They provide Cited by: Richard W. Tresch, in Public Finance (Third Edition), The Theory of Taxation. Most of the remarks thus far have been directed to the theory of public expenditures as opposed to the theory of taxation, because the former is logically prior to the expenditure theory defines the legitimate areas of public concern as well as the permissible forms that policy may take.

The theory of taxation for developing countries (Английский) Аннотация. Tax policy has far-reaching implications for economic development and public administration. This book, which presents a modern theory of public finance, brings together many of the most distinguished economists who have written on the subject.

They Cited by: The Effects of Taxation on Capital Accumulation, Chicago, University of Chicago Press. Appears in 31 books from Page 55 - Leading Issues of Tax Policy in Developing Countries: The Administrative Problems.

Book Description: The Theory of Taxation and Public Economicspresents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom.

This book provides a broad analysis of atypical tax protection in OECD nations in the first half of the 20 th century.

It identifies broad tendencies in protection, summarises developments in the thought of tax protection and describes and compares insurance coverage insurance policies really adopted by quite a few groups of countries.

Find many great new & used options and get the best deals for The Theory and Practice of Tax Reform in Developing Countries by Ehtisham Ahmad and Nicholas Stern (, Paperback) at the best online prices at eBay.

Free shipping for many products. The Theory of Taxation for Developing Countries (New York: Published for the World Bank by Oxford University Press), – Ainsworth, R. () “ The One-Stop Shop for VAT and RST: Common Approaches to EU-U.S. Consumption Tax Issues,”. The 19 articles in this volume include George Zodrow's most important contributions to the theory and practice of taxation.

They are organized into five general areas: (1) Optimal tax reform, or an analysis of the best ways to implement tax reforms taking into account transitional problems; (2. Why Do Developing Countries Tax So Little. have followed a familiar path over time, with expanding powers of the state and its capacity to tax.

We will argue that this path offers important lessons about economic development in general and the growing capacities of the state both to support markets and to provide nonmarket Size: KB. It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries.

However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most. Introduction.

Tax revenue as a proportion of GDP is typically much lower in developing countries than in rich countries. 1 The difference in tax revenues between the poorest and the richest nations of the world is entirely explained by the weakness of direct taxation in developing countries.

For instance, direct taxation represents 7% of GDP in sub-Saharan Africa and 22% Cited by:   “Taxation in Theory and Practice: Selected Essays of George R. Zodrow” (World Scientific Publishing Company Inc., pages, $) includes 19 scholarly articles written by the Rice economics chair over the course of his year career.

In addition to discussing current tax mechanisms, Zodrow discusses the relative merits of alternative forms of taxation, their effects. Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked.

Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.

Book Review: The Political Economy of Taxation: Lessons from Developing Countries Bader Alabdul karim King Saud University Saudi Arabia Abstract This is a book review for The Political Economy of Taxation: Lessons from Developing Countries. The book review shows a summary for the book. Then it analyzes the research question and data.

A moment’s re flection on the history of today’s developed countries and the current situation of today’s developing nations suggests that the ac-quisition of that power cannot be taken for granted.

The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes to raising around. Subnational taxation in developing countries: a review of the literature Share Page.

Add to Favorites nonetheless there are several taxes that subnational governments in developing countries could use to help ensure that decentralization yields more of the benefits it appears to promise in theory. At the local level, such taxes include.

This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the Cited by: 1.

Optimal Taxation in Theory and Practice N. Gregory Mankiw, Matthew Weinzierl, and Danny Yagan Abstract: We highlight and explain eight lessons from optimal tax theory and compare them to the last few decades of OECD tax policy.

As recommended by theory, top marginal income tax rates have. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, "Societal Institutions and Tax Effort in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State d M.

Bird & Jorge Martinez-Vazquez & Benno Torgler. and Tax Reform in Developing Countries Jonathan Di John* July Abstract Taxation provides one of the principal lenses in measuring state capacity, state formation and power relations in a society.

This paper critically examines three main approaches (economic, administrative and political economy) to understanding taxation. The Political Economy of Taxation and Tax Reform in Developing Countries Taxation provides one of the principal lenses in measuring state capacity, state formation and power relations in a society.

This paper critically examines three main approaches (economic, administrative and political economy) to understanding taxation.

94 Other measures concerning developing countries in the WTO agreements include: • extra timefor developing countries to fulfil their commitments (in many of the WTO agreements) • provisions designed to increase developing countries’ trading opportunities through greater market access (e.g.

in textiles, services, technical barriers to trade). Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures.

Many developing countries find it difficult to raise the revenue required to provide such basic public services as education, health care, and infrastructure. Complicating the policy challenges of taxation in developing countries are. Newbery, David and Stern, Nicholas, eds.

() The theory of taxation for developing countries. Oxford University Press, Oxford, UK. ISBN Full. THE CHALLENGES OF TAX COLLECTION IN DEVELOPING ECONOMIES (WITH SPECIAL REFERENCE TO INDIA) by PRAMOD KUMAR RAI (Under the Direction of Prof.

Walter Hellerstein) ABSTRACT This paper gives an overview of the Indian tax system and discusses the challenges in tax collection faced by developing economies using India as a model.

Taxation Base in Developing Countries∗ Emmanuelle Auriol1 and Michael Warlters2 May Abstract: Informal sectors are larger in developing countries than in rich countries.

This is a result of higher fixed costs of entry into the formal economy in developing Size: KB. to developing economies, and capital income the other way round. This article asks which developing countries have double tax treaties, whether with other developing countries or with industrialized countries.

The results of the econometric analysis suggest that geography, size (GDP) and openness matter. Finally, political variables, such as. A number of countries have reduced the tax burden of foreigners or foreign companies, leading to double non-taxation on international capitals.

Like developed countries, developing countries with weak revenue administrations face major challenges from Base Erosion and .