Read Institutional Elements of Tax Design and Reform

Institutional Elements of Tax Design and Reform

John McLaren

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Description:This is a collection of papers that study the constraints on fiscal systems, imposed by problems of institutions, administration, and incentives in developing, and post-Socialist economies. Chapter two focuses on the administration of indirect taxation, and provides a case study of indirect taxation in Tanzania. This shows how evasion can be documented, and quantified, through a case study that looks at a particular type of reform, aimed at curbing evasion: franchising, or privatizing the right to tax, which has been tried in several Tanzanian towns as a way of collecting vendor fees, for access to a public market. Chapter three is a theoretical study of evasion under a value-added tax (VAT), and the inefficiencies it can create. Chapter four studies the fiscal constraints within the federal politics of Russia, while Chapters five and six examine case studies (India) in fiscal federalism, in which the determination of fiscal outcomes is - to a considerable degree - a matter of bargaining between political entities in the center, and in the periphery. In both cases, it appears that large-scale distortions, away from an ideal tax system, emerge as a result, suggesting corruption can be fought by increasing functional specialization within a tax bureaucracy. The last chapter looks at the problem of opportunistic taxation, particularly regarding the African context, and studies various ways in which the problem can be alleviated.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Institutional Elements of Tax Design and Reform. To get started finding Institutional Elements of Tax Design and Reform, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

Pages: 180

Format: PDF, EPUB & Kindle Edition

Publisher: World Bank Publications

Release: 2002

ISBN: y1g4AAAAIAAJ

Description: This is a collection of papers that study the constraints on fiscal systems, imposed by problems of institutions, administration, and incentives in developing, and post-Socialist economies. Chapter two focuses on the administration of indirect taxation, and provides a case study of indirect taxation in Tanzania. This shows how evasion can be documented, and quantified, through a case study that looks at a particular type of reform, aimed at curbing evasion: franchising, or privatizing the right to tax, which has been tried in several Tanzanian towns as a way of collecting vendor fees, for access to a public market. Chapter three is a theoretical study of evasion under a value-added tax (VAT), and the inefficiencies it can create. Chapter four studies the fiscal constraints within the federal politics of Russia, while Chapters five and six examine case studies (India) in fiscal federalism, in which the determination of fiscal outcomes is - to a considerable degree - a matter of bargaining between political entities in the center, and in the periphery. In both cases, it appears that large-scale distortions, away from an ideal tax system, emerge as a result, suggesting corruption can be fought by increasing functional specialization within a tax bureaucracy. The last chapter looks at the problem of opportunistic taxation, particularly regarding the African context, and studies various ways in which the problem can be alleviated.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Institutional Elements of Tax Design and Reform. To get started finding Institutional Elements of Tax Design and Reform, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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Institutional Elements of Tax Design and Reform

Institutional Elements of Tax Design and Reform

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