Institutional elements of tax design and reform
著者
書誌事項
Institutional elements of tax design and reform
(World Bank technical paper, no. 539)
World Bank, c2003
大学図書館所蔵 全17件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
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  アメリカ
注記
"Papers ... presented at a joint Columbia University/World Bank conference, held on Feb. 18-19, 2000, at Columbia University"--Acknowledgment
Includes bibliographies
内容説明・目次
内容説明
This is a study of the constraints on fiscal systems imposed by problems of institutions, administration and incentives in Third-World and post-socialist economies. The contributors examine instutions and their impact from different perspectives. The essays tackle four basic topics: the administration of indirect taxation; politics and incentives in fiscal federalism; organizational design and tax compliance; and reputation and opportunism in taxation. Chapters consider the problems of tax evasion and corruption and consider ways to combat them, including privatization of tax collection efforts; the use of value-added tax (VAT) programmes; and increases in functional specialization with the tex bureaucracy. The contributors also analyze methods of identifying and quantifying tax evasion and discuss ways to provide appropriate incentives for compliance for tax administrators as well as tax payers. Finally, chapters consider the negative incentives to investment created when the government engages in opportunistic taxation. Intended to promote discussion between economists and non-economists working on these problems as well as between academics and practitioners, this book should be of interest to anyone invovled in tax policy or tax administration.
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