Taxation in developing countries : six case studies and policy implications

著者

• Gordon, Roger H.

書誌事項

Taxation in developing countries : six case studies and policy implications

edited by Roger H. Gordon

（Initiative for policy dialogue at Columbia / Joseph E. Stiglitz and Shari Spiegel, series co-editors）

Columbia University Press, c2010

注記

Includes bibliographical references and index

内容説明・目次

内容説明

Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

目次

Acknowledgments Acronyms Introduction: Overview of Tax Policy in Developing Countries, by Roger H. Gordon 1. Development-Oriented Tax Policy, by Joseph E. Stiglitz 2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries, by Roger H. Gordon 3. Tax Policy in Argentina: Between Solvency and Emergency, by Oscar Cetrangolo and Juan Carlos Gomez Sabaini 4. Tax System Reform in India, by M. Govinda Rao and R. Kavita Rao 5. History of Russian VAT, by Sergei Koulayev 6. Tax Reform in Kenya: Policy and Administrative Issues, by Nada O. Eissa and William Jack 7. Korea's Tax System: A Growth- Oriented Choice, by Joosung Jun 8. Tax Structure and Tax Burden in Brazil: 1980-2004, by Jose Teofi lo Oliveira and Ana Carolina Giuberti Contributors Index

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詳細情報

• NII書誌ID(NCID): BB02741952
• ISBN:
  • 9780231148627
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: xii, 305 p.
• 大きさ: 24 cm
• 分類:
  • DC22 : 336.2009172/4
• 件名:
  • LCSH : Taxation -- Developing countries -- Case studies
  • LCSH : Taxation -- Developing countries
• 親書誌ID:
  • BA82382310