Tax Reform in Developing Countries, Malcolm Gillis
Автор: Jay K. Rosengard Название: Property Tax Reform in Developing Countries ISBN: 0792380959 ISBN-13(EAN): 9780792380955 Издательство: Springer Рейтинг: Цена: 158380.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Provides a conceptual framework for property tax reform and claims that a model for property tax reform in developing countries is derived from a theoretical distillation of empirical experience. This book examines what constitutes a good property tax system, for whom, and under what conditions, and why such a system works.
Автор: Jay K. Rosengard Название: Property Tax Reform in Developing Countries ISBN: 1461375940 ISBN-13(EAN): 9781461375944 Издательство: Springer Рейтинг: Цена: 139750.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: 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.
Автор: Malcolm Gillis Название: Tax Reform in Developing Countries ISBN: 0822308983 ISBN-13(EAN): 9780822308980 Издательство: Wiley EDC Рейтинг: Цена: 36610.00 T Наличие на складе: Нет в наличии. Описание:
This volume presents the work of experts (in most cases the very advisers who designed and helped implement the reforms) on the tax reform efforts of a dozen developing nations—from the restructuring of the economy of postwar Japan to the 1986 reforms in Jamaica. Among the many lessons learned from these efforts are that tax reform is most successful when tax administration is a central (rather than peripheral) focus of reform efforts, and when tax reform is specifically directed toward economic rather than noneconomic objectives. Other conclusions include the apparently mutually reinforcing nature of tax simplification and tax rate reduction, and the role of indirect tax reforms (such as the value-added tax) in successful reform undertakings.
Автор: Robert Anthoine Название: Tax Incentives for Private Investment in Developing Countries ISBN: 9401744718 ISBN-13(EAN): 9789401744713 Издательство: Springer Рейтинг: Цена: 46570.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment.
Автор: Moreno-Dodson Blanca Название: Is Fiscal Policy the Answer?: A Developing Country Perspective ISBN: 0821396307 ISBN-13(EAN): 9780821396308 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 31410.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: The global financial crisis has reignited interest in counter-cyclical fiscal policy as a critical instrument to provide immediate economic stimulus. But policy makers are also increasingly interested in how fiscal policy will impact growth and poverty over a longer run horizon, knowing that any quick responses to exogenous shocks also affect income generation and distribution. Those effects are less well known, however, and their dynamics still represent a challenge for many countries. In this book the authors explore methodological advances and new practices for fiscal policy implementation with a particular focus on developing countries. They also attempt to draw preliminary lessons from the global crisis and the still persisting uncertainty about future growth prospects. The crisis has brought into question many economic concepts, policies, and implementation practices that economists supported in previous decades. Counter-cyclical fiscal policy has suddenly returned to prominence worldwide either in conjunction with or in lieu of monetary policy and exchange rate adjustments, as a possible alternative in response to the unexpected and acute shocks that the crisis has brought about. These experiences are providing valuable lessons about the design and effectiveness of fiscal policy measures in developing countries, which is the focus of this volume. Since focusing entirely on the temporary effects of the crisis would mask the bigger challenges underlying the conduct of fiscal policy, particularly in countries where longer term growth patterns remain sluggish or volatile, and poverty and inequality still persist, the authors adopt a broader perspective trying to better understand the dynamics of longer term effects. The purpose of this book is precisely to improve our understanding of the challenges and possible innovative solutions in implementing fiscal policy for growth and welfare purposes, taking into account that crises do occur and will continue occurring, affecting previous growth and inequality paths. The authors present an analysis of some of the trade offs and policy choices that developing countries face, in light of the recent crisis. From expenditure composition to benefit incidence analysis, passing through the difficulties of improving public investment management, the authors consider a whole range of methodological advances and new practices that could enlighten practitioners in designing fiscal policy packages appropriate to the reality of their own countries. A special chapter is dedicated to African countries and a final section highlights some of the remaining topics for future research, together with data and other pertinent issues.
Автор: Brusov Peter, Filatova Tatiana, Orekhova Natali Название: Generalized Modigliani-Miller Theory: Applications in Corporate Finance, Investments, Taxation and Ratings ISBN: 3030938921 ISBN-13(EAN): 9783030938925 Издательство: Springer Рейтинг: Цена: 121110.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: The original theory of capital cost and capital structure put forward by Nobel Prize Winners Modigliani and Miller has since been modified by many authors, and this book discusses some of them.
Автор: Bird Название: VAT in Developing and Transitional Countries ISBN: 1107401445 ISBN-13(EAN): 9781107401440 Издательство: Cambridge Academ Рейтинг: Цена: 40130.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss the conceptual and practical issues related to VAT in a way that is relevant to students and to tax practitioners and officials around the world.
Автор: Grown, Caren Название: Taxation and Gender Equity ISBN: 0415492629 ISBN-13(EAN): 9780415492621 Издательство: Taylor&Francis Рейтинг: Цена: 153120.00 T Наличие на складе: Есть у поставщика Поставка под заказ.
Автор: Richard Bird Название: The VAT in Developing and Transitional Countries ISBN: 0521877652 ISBN-13(EAN): 9780521877657 Издательство: Cambridge Academ Рейтинг: Цена: 62310.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss the conceptual and practical issues related to VAT in a way that is relevant to students and to tax practitioners and officials around the world.
Автор: Kaiser Kai, Bredenkamp Caryn, Iglesias Roberto Название: Sin Tax Reform in the Philippines: Transforming Public Finance, Health, and Governance for More Inclusive Development ISBN: 1464808066 ISBN-13(EAN): 9781464808067 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 29260.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Excise taxes are targeted special taxes applied to a particular set of goods, such as cigarettes, beer, and spirits. Well designed, they can be a win-win, raising significant revenues for development and discouraging harmful consumption. Sin Tax Reform documents and draws lessons from how the Philippines implemented a major excise reform.
