Incentives and institutional reform in tax enforcement : an analysis of developing country experience

書誌事項

Incentives and institutional reform in tax enforcement : an analysis of developing country experience

Arindam Das-Gupta, Dilip Mookherjee

(Oxford India paperbacks)

Oxford University Press, 2000

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注記

Includes bibliographical references

References: p.451-467

内容説明・目次

内容説明

This text represents a detailed empirical examination of taxation policies in India and several other developing countries - including Spain, Singapore, the Philippines and Mexico - against the background of the inability of governments to enforce income tax laws. The book identifies suitable reform policies to overcome these incentive and organizational problems, focusing in particular on the enforcement dimension.

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