Author: Alexander SarrisPublisher: Food & Agriculture Org.
ISBN: 9789251035757
Category : Business & Economics
Languages : en
Pages : 160
Book Description
Agricultural Taxation in Developing Countries
Author: Food and Agriculture Organization of the United NationsPublisher: Mitchell Beazley
ISBN:
Category : Business & Economics
Languages : en
Pages : 124
Book Description
The Theory of Taxation for Developing Countries
Author: David M. G. NewberyPublisher: Oxford University Press, USA
ISBN:
Category : Business & Economics
Languages : en
Pages : 722
Book Description
Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.
Agricultural Taxation Under Structural Adjustment
Author: Alexander SarrisPublisher: Food & Agriculture Org.
ISBN: 9789251035757
Category : Business & Economics
Languages : en
Pages : 160
Book Description
Taxation in Developing Countries
Author: Richard Miller BirdPublisher: Baltimore, Md. : Johns Hopkins University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 552
Book Description
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.
The Role of Agricultural Taxation and Anti-agriculture Bias in Economic Growth
Author: Alexander SarrisPublisher: Food & Agriculture Org.
ISBN: 9789251046883
Category : Technology & Engineering
Languages : en
Pages : 108
Book Description
The study reviews the role of agricultural terms of trade in development and growth, whether or not at early stages of development agriculture should be taxed, and if policies should contain an anti-agriculture bias. It then reviews the ways in which anti-agriculture bias expresses itself in various countries.--Publisher's description.
Agricultural Taxation in Developing Countries
Author: Véronique Lorenzo ProtPublisher:
ISBN: 9780862661274
Category : Agriculture
Languages : en
Pages : 13
Book Description
Taxation and Development
Author: Mr.Michael KeenPublisher: International Monetary Fund
ISBN: 1475510292
Category : Business & Economics
Languages : en
Pages : 30
Book Description
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.
Tax Policy in Developing Countries
Author: Javad Khalilzadeh-ShiraziPublisher: World Bank Publications
ISBN: 9780821319901
Category : Business & Economics
Languages : en
Pages : 280
Book Description
World Bank Technical Paper No. 140. Also available: Volume 1 (ISBN 0-8213-1843-8) Stock No. 11843; Volume 3 (ISBN 0-8213-1845-4) Stock No. 11845. Provides state-of-the-art guidance and information on the procedural requirements and practical aspects of environmental assessment in various sector- and location-specific contexts. Three volumes also available in Arabic: Volume 1 (ISBN 0-8213-3523-5) Stock No. 13523; Volume 2 (ISBN 0-8213-3617-7) Stock No. 13617; Volume 3 (ISBN 0-8213-3618-5) Stock No. 13618.
Taxation and Economic Development
Author: John ToyePublisher: Taylor & Francis
ISBN: 1000946568
Category : Business & Economics
Languages : en
Pages : 309
Book Description
First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.
Tax Farming
Author: Mr.Peter StellaPublisher: International Monetary Fund
ISBN: 1451960328
Category : Business & Economics
Languages : en
Pages : 26
Book Description
Systemic tax administration problems in many developing countries have led to a search for radical solutions. One such proposed solution is tax farming. Tax farming is a system wherein the right to collect taxes is auctioned off to the highest bidder. An analysis of the historical experience with tax farming shows that its purported administrative efficiency is largely illusory. While certain aspects of tax administration may be suitable for privatization, the classic form of tax farming would appear to have little attraction for a modern state concerned with justice and equity.