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Author: Wayne R. Thirsk Publisher: ISBN: Category : Reforma tributaria Languages : en Pages : 64
Book Description
More administrative simplicity (making avoidance and evasion difficult) and horizontal equity (uniformly imposed across units at the same income level) are strong selling points for tax reform. Harder to sell are more economic efficiency (not well understood by the public) and vertical equity (a matter of personal judgment).
Author: Malcolm Gillis Publisher: Duke University Press ISBN: 9780822308980 Category : Business & Economics Languages : en Pages : 560
Book Description
This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.