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  • 1
    Language: English
    Pages: Online-Ressource (1 online resource (50 p.))
    Edition: Online-Ausg. World Bank E-Library Archive
    Parallel Title: Alm, James Designing Economic Instruments For The Environment In A Decentralized Fiscal System
    Keywords: Economic Analysis ; Economic Instruments ; Economics ; Economists ; Emissions ; Environment ; Environmental ; Environmental Economics and Policies ; Environmental Problems ; Externalities ; Pollution ; Pollution Control ; Economic Analysis ; Economic Instruments ; Economics ; Economists ; Emissions ; Environment ; Environmental ; Environmental Economics and Policies ; Environmental Problems ; Externalities ; Pollution ; Pollution Control ; Economic Analysis ; Economic Instruments ; Economics ; Economists ; Emissions ; Environment ; Environmental ; Environmental Economics and Policies ; Environmental Problems ; Externalities ; Pollution ; Pollution Control
    Abstract: When external effects are important, markets will be inefficient, and economists have considered several broad classes of economic instruments to correct these inefficiencies. However, the standard economic analysis has tended to neglect important distinctions and interactions between the geographic scope of pollutants, the enforcement authority of various levels of government, and the fiscal responsibilities of the levels of government. For example, externalities generated in a particular local area may be confined to the local area or may spill over to other jurisdictions. Also, local governments may be well informed about how best to regulate or enforce pollution control within their jurisdiction, but they may not consider the effects of their actions on other jurisdictions. Finally, the existence of locally-generated waste emissions affects the appropriate assignment of both expenditure and tax responsibilities among levels of government. The standard analysis therefore focuses mainly upon an aggregate (or national) perspective, it typically ignores the possibility that the externality may be created and addressed by local governments, and it does not consider the implications of decentralization for the design of economic instruments targeted at environmental problems. This paper examines the implications of decentralization for the design of corrective policies; that is, how does one design economic instruments in a decentralized fiscal system in which externalities exist at the local level and in which subnational governments have the power to provide local public services, as well as to choose tax instruments that can both finance these expenditures and correct the market failures of externalities?
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 2
    ISBN: 9781845421656
    Language: English
    Pages: 1 Online-Ressource (viii, 360 p) , ill
    Series Statement: Studies in fiscal federalism and state-local finance
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Elektronische Reproduktion von Reforming intergovernmental fiscal relations and the rebuilding of Indonesia
    DDC: 336.598
    RVK:
    Keywords: Finanzbeziehungen ; Finanzausgleich ; Dezentralisierung ; Indonesien ; Intergovernmental fiscal relations ; Fiscal policy ; Decentralization in government ; Central-local government relations ; Electronic books ; Konferenzschrift ; Aufsatzsammlung ; Indonesien ; Regionalpolitik ; Steuerpolitik ; Dezentralisation
    Abstract: Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization program, now well underway, which promises to have some wide-ranging consequences. This edited volume presents original papers, written by a select group of widely recognized and distinguished scholars, that take a hard, objective look at the many effects of decentralization on economic and political issues in Indonesia
    Abstract: pt. 1. The history and politics of the 'big bang' decentralization -- pt. 2. Expenditure and tax assignment -- pt. 3. Closing the fiscal gap : transfers, borrowing and natural resource revenues -- pt. 4. An initial assessment of progress -- pt. 5. Lessons from international experience and the current state of decentralization
    Note: Includes bibliographical references and index , Papers originally presented at a conference entitled "Can Decentralization Help Rebuild Indonesia?" held in Atlanta, Ga. in May 2002, at the Andrew Young School of Policy Studies, Georgia State University
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 3
    Online Resource
    Online Resource
    Cheltenham [u.a.] : Elgar
    ISBN: 9781784712952
    Language: English
    Pages: 1 Online-Ressource (1 v)
    Series Statement: Elgar research reviews in economics
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als The economics of taxation
    DDC: 336.2
    Keywords: Steuertheorie ; Steuerpolitik ; Optimale Besteuerung ; Steuerreform ; Strategisches Management ; Taxation ; Taxation ; Electronic books
    Abstract: This authoritative two-volume set brings together the most important classic and contemporary papers on taxation and tax policy, written by the world's leading scholars and practitioners of taxation. Volume I reviews the effects of taxation, optimal taxation and tax reform. Volume II presents the latest theoretical and empirical work on how taxes affect individual decisions across a range of areas, concluding with studies of the effects of taxes on firm investment and financial structure decisions. The volumes will interest those teaching upper-level and graduate level courses in taxation and tax policy, and individuals who want to be informed on the latest research in taxation
    Abstract: Leonard E. Burman and William C. Randolph (1994), 'Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data', American Economic Review, 84 (4), September, 794-809 -- James Poterba (2001), 'Estate and Gift Taxes and Incentives for Inter Vivos Giving in the US', Journal of Public Economics, 79 (1), January, 237-64 -- Michael G. Allingham and Agnar Sandmo (1972), 'Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics, 1, 323-38 -- Charles T. Clotfelter (1983), 'Tax Evasion and Tax Rates: An Analysis of Individual Returns', Review of Economics and Statistics, LXV (3), August, 363-73 -- James Alm, Gary H. McClelland and William D. Schulze (1992), 'Why Do People Pay Taxes?', Journal of Public Economics, 48, 21-38 -- Martin Feldstein (1995), 'The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act', Journal of Political Economy, 103 (3), June, 551-72 -- Jon Gruber and Emmanuel Saez (2002), 'The Elasticity of Taxable Income: Evidence and Implications', Journal of Public Economics, 84, 1-32 -- Alan J. Auerbach (1983), 'Taxation, Corporate Financial Policy and the Cost of Capital', Journal of Economic Literature, XXI (3), September, 905-40 -- Joseph E. Stiglitz (1976), 'The Corporation Tax', Journal of Public Economics, 5, 303-11 -- Christophe Chamley (1986), 'Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives', Econometrica, 54 (3), May, 607-22 -- Robert E. Hall and Dale W. Jorgenson (1967), 'Tax Policy and Investment Behavior', American Economic Review, 57 (3), June, 391-414 -- Robin W. Boadway (1987), 'The Theory and Measurement of Effective Tax Rates', in Jack M. Mintz and Douglas D. Purvis (eds), The Impact of Taxation on Business Activity, Kingston, Canada: John Deutsch Institute for the Study of Economic Policy, 60-98 -- Alan J. Auerbach and Kevin Hassett (1992), 'Tax Policy and Business Fixed Investment in the United States', Journal of Public Economics, 47 (2), March, 141-70 -- George R. Zodrow (1991), 'On the "Traditional " and "New " Views of Dividend Taxation', National Tax Journal, XLIV (4 Part 2), December, 497-509 -- B. Douglas Bernheim (1991), 'Tax Policy and the Dividend Puzzle', RAND Journal of Economics, 22 (4), Winter, 455-76 -- Raj Chetty and Emmanuel Saez (2005), 'Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut', Quarterly Journal of Economics, CXX (3), August, 791-833 -- Jeffrey K. MacKie-Mason (1990), 'Do Taxes Affect Corporate Financing Decisions?', Journal of Finance, XLV (5), December, 1471-93
    Abstract: P.A. Diamond (1975), 'A Many-Person Ramsey Tax Rule', Journal of Public Economics, 4 (4), November, 335-42 -- J.A. Mirrlees (1971), 'An Exploration in the Theory of Optimum Income Taxation', Review of Economic Studies, 38 (2), April, 175-208 -- Peter A. Diamond (1998), 'Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates', American Economic Review, 88 (1), March, 83-95 -- A.B. Atkinson and J.E. Stiglitz (1976), 'The Design of Tax Structure: Direct Versus Indirect Taxation', Journal of Public Economics, 6 (1-2), 55-75 -- N.H. Stern (1976), 'On the Specification of Models of Optimum Income Taxation', Journal of Public Economics, 6 (1-2), 123-62 -- Emmanuel Saez (2001), 'Using Elasticities to Derive Optimal Income Tax Rates', Review of Economic Studies, 68 (1), January, 205-29 -- Joel Slemrod (1990), 'Optimal Taxation and Optimal Tax Systems', Journal of Economic Perspectives, 4 (1), Winter, 157-78 -- Martin Feldstein (1976), 'On the Theory of Tax Reform', Journal of Public Economics, 6 (1-2), July-August, 77-104 -- Alan J. Auerbach, Laurence J. Kotlikoff and Jonathan Skinner (1983), 'The Efficiency Gains from Dynamic Tax Reform', International Economic Review, 24 (1), February, 81-100 -- David Altig, Alan J. Auerbach, Laurence J. Kotlikoff, Kent A. Smetters and Jan Walliser (2001), 'Simulating Fundamental Tax Reform in the United States', American Economic Review, 91 (3), June, 574-95 -- Joel Slemrod (2001), 'A General Model of the Behavioral Response to Taxation', International Tax and Public Finance, 8 (2), 119-28 -- Jerry A. Hausman (1981), 'Labor Supply', in Henry J. Aaron and Joseph A. Pechman (eds), How Taxes Affect Economic Behaviour, Washington, D.C.: The Brookings Institution, 27-83 -- James P. Ziliak and Thomas J. Kniesner (1999), 'Estimating Life Cycle Labor Supply Tax Effects', Journal of Political Economy, 107 (2), 326-59 -- Lawrence H. Summers (1981), 'Capital Taxation and Accumulation in a Life Cycle Growth Model', American Economic Review, 71 (4), September, 533-44 -- William G. Gale and John Karl Scholz (1994), 'IRAs and Household Saving', American Economic Review, 84 (5), December, 1233-60 -- James M. Poterba, Steven F. Venti and David A. Wise (1995), 'Do 401(k) Contributions Crowd Out Other Personal Saving?', Journal of Public Economics, 58 (1), September, 1-32 -- J. E. Stiglitz (1969), 'The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking', Quarterly Journal of Economics, 83 (2), May, 263-83 -- James M. Poterba and Andrew A. Samwick (2003), 'Taxation and Household Portfolio Composition: US Evidence from the 1980s and 1990s', Journal of Public Economics, 87 (1), January, 5-38 -- Martin Feldstein, Joel Slemrod and Shlomo Yitzhaki (1980), 'The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains', Quarterly Journal of Economics, 94 (4), June, 777-91
    Abstract: Recommended readings (Machine generated): Richard A. Musgrave (1976), 'ET, OT and SBT', Journal of Public Economics, 6 (1/2), July-August, 3-16 -- H. Peyton Young (1990), 'Progressive Taxation and Equal Sacrifice', American Economic Review, 80 (1), March, 253-66 -- Louis Kaplow (1989), 'Horizontal Equity: Measures in Search of a Principle', National Tax Journal, XLII (2), 139-54 -- Charles E. McLure, Jr (1975), 'General Equilibrium Incidence Analysis: The Harberger Model After Ten Years', Journal of Public Economics, 4 (2), February, 125-61 -- Michael L. Katz and Harvey S. Rosen (1985), 'Tax Analysis in an Oligopoly Model', Public Finance Quarterly, 13 (1), January, 3-19 -- Lawrence H. Summers (1983), 'The Asset Price Approach to the Analysis of Capital Income Taxation', National Tax Association/Tax Institute of America, Proceedings of the Seventy-Sixth Annual Conference on Taxation, 112-20 -- James Davies, France St-Hilaire and John Whalley (1984), 'Some Calculations of Lifetime Tax Incidence', American Economic Review, 74 (4), September, 633-49 -- Timothy J. Besley and Harvey S. Rosen (1999), 'Sales Taxes and Prices: An Empirical Analysis', National Tax Journal, LII (3), 157-78 -- John B. Shoven (1976), 'The Incidence and Efficiency Effects of Taxes on Income from Capital', Journal of Political Economy, 84 (6), December, 1261-83 -- David M. Cutler (1988), 'Tax Reform and the Stock Market: An Asset Price Approach', American Economic Review, 78 (5), December, 1107-17 -- Arnold C. Harberger (1964), 'The Measurement of Waste', American Economic Review, 54 (3), May, 58-76 -- Jerry A. Hausman (1981), 'Exact Consumer's Surplus and Deadweight Loss', American Economic Review, 71 (4), September, 662-76 -- Edgar K. Browning (1987), 'On the Marginal Welfare Cost of Taxation', American Economic Review, 77 (1), March, 11-23 -- Charles L. Ballard, John B. Shoven and John Whalley (1985), 'The Total Welfare Cost of the United States Tax System: A General Equilibrium Approach', National Tax Journal, XXXVIII (2), 125-40 -- Don Fullerton (1982), 'On the Possibility of an Inverse Relationship Between Tax Rates and Government Revenues', Journal of Public Economics, 19 (1), 3-22 -- Larry E. Jones, Rodolfo E. Manuelli and Peter E. Rossi (1993), 'Optimal Taxation in Models of Endogenous Growth', Journal of Political Economy, 101 (3), June, 485-517 -- Kevin W.S. Roberts (1977), 'Voting Over Income Tax Schedules', Journal of Public Economics, 8 (3), December, 329-40 -- Walter Hettich and Stanley L. Winer (1988), 'Economic and Political Foundations of Tax Structure', American Economic Review, 78 (4), September, 701-12 -- Peter A. Diamond and James A. Mirrlees (1971), 'Optimal Taxation and Public Production II: Tax Rules', American Economic Review, 61 (3, Part 1), June, 261-78
    Note: The recommended readings are available in the print version, or may be available via the link to your library's holdings
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  • 4
    Online Resource
    Online Resource
    Northampton, MA : Edward Elgar Publishing, Inc
    ISBN: 9781784718640
    Language: English
    Pages: 1 Online-Ressource (968 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: The international library of critical writings in economics 319
    Parallel Title: Erscheint auch als Economic behaviour and taxation
    RVK:
    Keywords: Steuertheorie ; Steuerpolitik ; Optimale Besteuerung ; Steuerreform ; Strategisches Management ; Economics Psychological aspects ; Taxation ; Electronic books ; Wirtschaftslenkung ; Steuerrecht
    Abstract: Recommended readings (Machine generated): Richard Blundell, Alan Duncan and Costas Meghir (1998), 'Estimating Labor Supply Responses using Tax Reforms', Econometrica, 66 (4), July, 827-61 -- Sören Blomquist and Whitney Newey (2002), 'Nonparametric Estimation with Nonlinear Budget Sets', Econometrica, 70 (6), November, 2455-80 -- Anil Kumar (2008), 'Labor Supply, Deadweight Loss and Tax Reform -- Austan Goolsbee (2000), 'What Happens When You Tax the Rich? Evidence from Executive Compensation', Journal of Political Economy, 108 (2), April, 352-78 -- Emmanuel Saez (2010), 'Do Taxpayers Bunch at Kink Points?', American Economic Journal: Economic Policy, 2 (3), August, 180-212 -- Wojciech Kopczuk (2005), 'Tax Bases, Tax Rates and the Elasticity of Reported Income', Journal of Public Economics, 89 (11-12), December, 2093-119 -- Raj Chetty, John N. Friedman and Emmanuel Saez (2013), 'Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings', American Economic Review, 103 (7), December, 2683-721 -- Jeffrey Grogger (2003), 'The Effects of Time Limits, the EITC, and Other Policy Changes on Welfare Use, Work, and Income among Female-Headed Families', Review of Economics and Statistics, 85 (2), May, 394-408 -- Bruce D. Meyer and Dan T. Rosenbaum (2001), 'Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers', Quarterly Journal of Economics, 116 (3), August, 1063-114 -- Henrik Jacobsen Kleven, Camille Landais and Emmanuel Saez (2013), 'Taxation and International Migration of Superstars: Evidence from the European Football Market', American Economic Review, 103 (5), August, 1892-924 -- Charles L. Ballard and Jaimin Lee (2007), 'Internet Purchases, Cross-Border Shopping, and Sales Taxes', National Tax Journal, LX (4), December, 711-25 -- Austan Goolsbee (2000), 'In a World without Borders: The Impact of Taxes on Internet Commerce', Quarterly Journal of Economics, 115 (2), May, 561-76 -- Zoran Ivković, James Poterba and Scott Weisbenner (2005), 'Tax-Motivated Trading by Individual Investors', American Economic Review, 95 (5), December, 1605-630 -- Julie Berry Cullen and Roger H. Gordon (2007), 'Taxes and Entrepreneurial Risk-Taking: Theory and Evidence for the U.S.', Journal of Public Economics, 91 (7-8), August, 1479-505 -- Åsa Hansson (2012), 'Tax Policy and Entrepreneurship: Empirical Evidence from Sweden', Small Business Economics, 38 (4), May, 495-513 -- Esther Duflo, William Gale, Jeffrey Liebman, Peter Orszag and Emmanuel Saez (2006), 'Saving Incentives for Low- and Middle- Income Families: Evidence from a Field Experiment with H&R Block', Quarterly Journal of Economics, 121 (4), November, 1311-46 -- Alexander M. Gelber (2011), 'How Do 401(k)s Affect Saving? Evidence from Changes in 401(k) Eligibility', American Economic Journal: Economic Policy, 3 (4), November, 103-22 -- James Alm and Asmaa El-Ganainy (2013), 'Value-Added Taxation and Consumption', International Tax and Public Finance, 20 (1), February, 105-28 -- David Joulfaian (2000), 'Estate Taxes and Charitable Bequests by the Wealthy', National Tax Journal, LIII (3, Part 2), September, 743-63.
    Abstract: Wojciech Kopczuk and Joel Slemrod (2003), 'Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity', Review of Economics and Statistics, 85 (2), May, 256-65 -- B. Douglas Bernheim, Robert J. Lemke and John Karl Scholz (2004), 'Do Estate and Gift Taxes Affect the Timing of Private Transfers?', Journal of Public Economics, 88 (12), December, 2617-34 -- James Alm and Leslie A. Whittington (1997), 'Income Taxes and the Timing of Marital Decisions', Journal of Public Economics, 64 (2), May, 219-40 -- Jeff Grogger and Stephen G. Bronars (2001), 'The Effect of Welfare Payments on the Marriage and Fertility Behavior of Unwed Mothers: Results from a Twins Experiment', Journal of Political Economy, 109 (3), June, 529-45 -- Reagan Baughman and Stacy Dickert-Conlin (2009), 'The Earned Income Tax Credit and Fertility', Journal of Population Economics, 22 (3), July, 537-63 -- James Alm, Betty R. Jackson and Michael McKee (2009), 'Getting the Word Out: Enforcement Information Dissemination and Compliance Behavior', Journal of Public Economics, 93 (3-4), April, 392-402 -- Henrik Jacobsen Kleven, Martin B. Knudsen, Claus Thustrup Kreiner, Søren Pedersen and Emmanuel Saez (2011), 'Unwilling or Unable to Cheat? Evidence from a Tax Audit Experiment in Denmark', Econometrica, 79 (3), May, 651-92 -- Yuriy Gorodnichenko, Jorge Martinez-Vazquez and Klara Sabirianova Peter (2009), 'Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia', Journal of Political Economy, 117 (3), June, 504-54 -- Dean Karlan and John A. List (2007), 'Does Price Matter in Charitable Giving? Evidence from a Large-Scale Natural Field Experiment', American Economic Review, 97 (5), December, 1774-93 -- Arthur C. Brooks (2007), 'Income Tax Policy and Charitable Giving', Journal of Policy Analysis and Management, 26 (3), Summer, 599-612 -- Gerald E. Auten, Holger Sieg and Charles T. Clotfelter (2002), 'Charitable Giving, Income, and Taxes: An Analysis of Panel Data', American Economic Review, 92 (1), March, 371-82 -- Raj Chetty, Adam Looney and Kory Kroft (2009), 'Salience and Taxation: Theory and Evidence', American Economic Review, 99 (4), September, 1145-77 -- Amy Finkelstein (2009), 'E-ZTax: Tax Salience and Tax Rates', Quarterly Journal of Economics, 124 (3), August, 969-1010 -- Raj Chetty, John N. Friedman, Søren Leth-Petersen, Torben Heien Nielsen and Tore Olsen (2014), 'Active vs. Passive Decisions and Crowd-Out in Retirement Savings Accounts: Evidence from Denmark', Quarterly Journal of Economics, 129 (3), August, 1141-219.
    Abstract: The last several decades have seen major advances in the ways in which public economists investigate behavioural responses to taxation. Recent research has utilized new data sets and has applied new empirical methods, including laboratory experiments and natural and controlled field experiments. The application of behavioural economics has contributed insights from other disciplines, especially psychology. Here James Alm and Sebastian Leguizamon discuss the lessons from all this work. Covering such topics as labour supply, charitable giving, savings, capital gains realisations, mobility, bequests, family structure, reported income and tax evasion, they highlight the current state of knowledge in this area. They present new thinking about the relevant issues and an analysis of useful policy options
    Note: The recommended readings are available in the print version, or may be available via the link to your library's holdings , Includes bibliographical references and index
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  • 5
    Online Resource
    Online Resource
    Cheltenham : Edward Elgar Pub. Ltd
    ISBN: 9781784713225
    Language: English
    Pages: 1 Online-Ressource (1 v) , cm
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Tax reform in developing countries
    Keywords: Steuerreform ; Entwicklungsländer ; Taxation ; Electronic books ; Electronic books
    Abstract: In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes, and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal, and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing. This Research Review surveys the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue
    Abstract: Lawrence Kenny and Stanley L. Winer (2006), 'Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administrative Costs, Scale and Political Regime', International Tax and Public Finance, 13 (2-3), May, 181-215 -- Charles L. Vehorn (2011), 'Fiscal Adjustment in Developing Countries Through Tax Administration Reform', Journal of Developing Areas, 45 (1), Fall, 323-38 -- Richard M. Bird (2004), 'Administrative Dimensions of Tax Reform', Asia-Pacific Tax Bulletin, 10 (3), March, 134-50 -- Jorge Martinez-Vazquez and Andrey Timofeev (2010), 'Choosing Between Centralized and Decentralized Models of Tax Administration', International Journal of Public Administration, 33 (12-13), 601-19 -- Odd-Helge Fjeldstad and Mick Moore (2008), 'Tax Reform and State-Building in a Globalised World', in Deborah A. Bräutigam, Odd-Helge Fjeldstad and Mick Moore (eds), Taxation and State-Building in Developing Countries: Capacity and Consent, Chapter 10, Cambridge, UK: Cambridge University Press, 235-60 -- John Toye (2000), 'Fiscal Crisis and Fiscal Reform in Developing Countries', Cambridge Journal of Economics, 24 (1), January, 21-44 -- Micael Castanheira, Gae͏̈tan Nicodème and Paola Profeta (2012), 'On the Political Economics of Tax Reforms: Survey and Empirical Assessment', International Tax and Public Finance, 19 (4), August, 598-624 -- Walter Hettich and Stanley L. Winer (1988), 'Economic and Political Foundations of Tax Structure', American Economic Review, 78 (4), September, 701-12 -- Antonis Adam (2009), 'Fiscal Reliance on Tariff Revenues: In Search of a Political Economy Explanation?', Review of Development Economics, 13 (4), November, 610-25 -- Malcolm Gillis (1985), 'Micro and Macroeconomics of Tax Reform: Indonesia', Journal of Development Economics, 19 (3), December, 221-54
    Abstract: Michael Keen (2008), 'VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries', Journal of Public Economics, 92 (10-11), October, 1892-906 -- Emmanuelle Auriol and Michael Warlters (2012), 'The Marginal Cost of Public Funds and Tax Reform in Africa', Journal of Development Economics, 97 (1), January, 58-72 -- Young Lee and Roger H. Gordon (2005), 'Tax Structure and Economic Growth', Journal of Public Economics, 89 (5-6), June, 1027-43 -- Jens Matthias Arnold, Bert Brys, Christopher Heady, Åsa Johansson, Cyrille Schwellnus and Laura Vartia (2011), 'Tax Policy for Economic Recovery and Growth', Economic Journal, 121 (550), February, F59-F80 -- S. M. Ali Abbas and Alexander Klemm (2013), 'A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies', International Tax and Public Finance, 20 (4), August, 596-617 -- Céline Azémar and Andrew Delios (2008), 'Tax Competition and FDI: The Special Case of Developing Countries', Journal of the Japanese and International Economies, 22 (1), March, 85-108 -- Timothy Goodspeed, Jorge Martinez-Vazquez and Li Zhang (2011), 'Public Policies and FDI Location: Differences between Developing and Developed Countries', FinanzArchiv/Public Finance Analysis, 67 (2), 171-91 -- Howell H. Zee, Janet G. Stotsky, and Eduardo Ley (2002), 'Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries', World Development, 30 (9), September, 1497-1516 -- Alexander Klemm (2010), 'Causes, Benefits, and Risks of Business Tax Incentives', International Tax and Public Finance, 17 (3), June, 315-36 -- James Alm, Jorge Martinez-Vazquez and Friedrich Schneider (2004), '"Sizing" the Problem of the Hard-to-Tax', in James Alm, Jorge Martinez-Vazquez and Sally Wallace (eds), Taxing the Hard-to-Tax: Lessons from Theory and Practice, Chapter 2, Amsterdam, The Netherlands: Elsevier, 11-76 -- James Alm, Roy Bahl and Matthew N. Murray (1991), 'Tax Base Erosion in Developing Countries', Economic Development and Cultural Change, 39 (4), July, 849-72 -- Benjamin A. Olken and Monica Singhal (2011), 'Informal Taxation', American Economic Journal: Applied Economics, 3 (4), October, 1-28 -- Arindam Das-Gupta, Shanto Ghosh and Dilip Mookherjee (2004), 'Tax Administration Reform and Tax-Payer Compliance in India', International Tax and Public Finance, 11 (5), September, 575-600 -- Henrik J. Kleven and Mazhar Waseem (2013), 'Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence From Pakistan', Quarterly Journal of Economics, 128 (2), May, 669-723 -- Roy Bahl and Richard M. Bird (2008), 'Subnational Taxes in Developing Countries: The Way Forward', Public Budgeting and Finance, 28 (4), Winter, 1-25 -- James Alm and Yongzheng Liu (2014), 'China's Tax-For-Fee Reform and Village Inequality', Oxford Development Studies, 42 (1), 38-64 -- Jorge Martinez-Vazquez (2007), 'Revenue Assignments in the Practice of Fiscal Decentralization', in Núria Bosch and José M. Durán (eds), Fiscal Federalism and Political Decentralization, Chapter 2, Cheltenham, UK and Northampton, MA: Edward Elgar Publishing Ltd, 27-55 -- Richard Goode (1993), 'Tax Advice to Developing Countries: An Historical Survey', World Development, 21 (1), January, 37-53 -- Knud J. Munk (2008), 'Tax-Tariff Reform with Costs of Tax Administration', International Tax and Public Finance, 15 (6), December, 647-67
    Abstract: Recommended readings (Machine generated): Roy Bahl and Richard M. Bird (2008), 'Tax Policy in Developing Countries: Looking Back--and Forward', National Tax Journal, 61 (2), 279-302 -- Saeid Mahdavi (2008), 'The Level and Composition of Tax Revenue in Developing Countries: Evidence from Unbalanced Panel Data', International Review of Economics and Finance, 17 (4), October, 607-17 -- Roger H. Gordon and Wei Li (2009), 'Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation', Journal of Public Economics, 93 (7-8), August, 855-66 -- Michael Keen and Ben Lockwood (2010), 'The Value Added Tax: Its Causes and Consequences', Journal of Development Economics, 92 (2), July, 138-51 -- Jorge Martinez-Vazquez, Violeta Vulovic and Yongzheng Liu (2011), 'Direct Versus Indirect Taxation: Trends, Theory and Economic Significance', in Emilio Albi and Jorge Martinez-Vazquez (eds), The Elgar Guide to Tax Systems, Chapter 2, Cheltenham, UK and Northampton, MA: Edward Elgar Publishing Ltd, 37-83 -- Klara Sabirianova Peter, Steve Buttrick and Denvil Duncan (2010), 'Global Reform of Personal Income Taxation, 1981-2005: Evidence From 189 Countries', National Tax Journal, 63 (3), September, 447-78 -- Jorge Martinez-Vazquez and Robert McNab (2000), 'The Tax Reform Experiment in Transitional Countries', National Tax Journal, 53 (2), June, 273-98 -- Vito Tanzi and Howell H. Zee (2000), 'Tax Policy for Emerging Markets: Developing Countries', National Tax Journal, 53 (2), June, 299-322 -- Richard M. Bird, Jorge Martinez-Vazquez and Benno Torgler (2008), 'Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability', Economic Analysis and Policy, 38 (1), March, 55-71 -- Emmanuelle Auriol and Michael Warlters (2005), 'Taxation Base in Developing Countries', Journal of Public Economics, 89 (4), April, 625-46 -- Thomas Piketty and Nancy Qian (2009), 'Income Inequality and Progressive Income Taxation in China and India, 1986-2015', American Economic Journal: Applied Economics, 1 (2), April, 53-63 -- Jean-Yves Duclos, Paul Makdissi and Abdelkrim Araar (2014), 'Pro-Poor Indirect Tax Reforms, With an Application to Mexico', International Tax and Public Finance, 21 (1), February, 87-118 -- Dillon Alleyne (2007), 'The Evolution of Jamaica's Tax Burden', Public Finance Review, 35 (1), January, 150-71 -- Jorge Martinez-Vazquez, Blanca Moreno-Dodson and Violeta Vulovic (2012), 'The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries', Hacienda Pública Española/Review of Public Economics, 200 (4), 95-130 -- Richard M. Bird and Eric M. Zolt (2005), 'Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries', UCLA Law Review, 52 (6), August, 1627-95 -- Norman Gemmell and Oliver Morrissey (2005), 'Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries: How Little We Know', Development Policy Review, 23 (2), March, 131-44 -- Jorge Martinez-Vazquez (2008), 'The Impact of Budgets on the Poor: Tax and Expenditure Benefit Incidence Analysis', in Blanca Moreno-Dodson and Quentin Wodon (eds), Public Finance for Poverty Reduction, Chapter 5, Washington, DC: The World Bank, 113-62 -- Ehtisham Ahmad and Nicholas Stern (1984), 'The Theory of Reform and Indian Indirect Taxes', Journal of Public Economics, 25 (3), December, 259-98 -- David M. Newbery (1997), 'Optimal Tax Rates and Tax Design During Systemic Reform', Journal of Public Economics, 63 (2), January, 177-206 -- M. Shahe Emran and Joseph E. Stiglitz (2005), 'On Selective Indirect Tax Reform in Developing Countries', Journal of Public Economics, 89 (4), April, 599-623
    Note: The recommended readings are available in the print version, or may be available via the link to your library's holdings
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  • 6
    Online Resource
    Online Resource
    [Washington, D.C] : World Bank
    Language: English
    Pages: Online-Ressource
    Edition: Online-Ausg. World Bank E-Library Archive Also available in print
    Series Statement: Policy research working paper 3413
    Parallel Title: Alm, James Stamp duties in Indian states
    Keywords: Stamp duties ; Stamp duties
    Abstract: "Alm, Annez, and Modi review the options for reform of stamp duties on immovable property transfers collected by Indian state governments. After briefly reviewing some of the many administrative difficulties experienced with the tax, they turn to an examination of its economic impacts. A review of stamp duties internationally indicates that Indian rates are exceptionally high, at rates often above 10 percent. Most countries' rates are less than 5 percent, including a number of low and middle-income developing countries. With these high rates, the authors find that while the tax has become the third largest revenue source for many Indian states, it imposes high compliance costs on taxpayers, has been subject to a good deal of evasion and fraud, and the distortionary impacts appear to be large, reducing the responsiveness of real estate markets in Indian cities by discouraging transactions essential to the efficient growth of cities. The authors then study the revenue implications of lowering stamp duty rates, which need to be understood if reform is to be viable. Evidence indicates that the current high duty rates, coupled with weak tax administration, lead to widespread evasion of the tax through underdeclaration. This underdeclaration of property values directly affects collection of other taxes, among them, property taxes and capital gains tax. Moreover, it indirectly affects the collection of all taxes through the impact of underdeclaration on the circulation of black money. Simulations indicate that revenues lost due to a lowering of stamp duty rates closer to international levels are quite likely to be recovered in higher collections of other taxes. However, these taxes would at least in part be collected by other levels of government. So reform could be made a more viable option through appropriately designed intergovernmental transfers. This paper a joint product of the Energy and Infrastructure Sector Unit, South Asia Region, and the Urban Unit, Transport and Urban Development Department is part of a larger effort in the Bank to to assess the impacts of alternative tax systems in urban finance"--World Bank web site
    Note: Includes bibliographical references , Title from PDF file as viewed on 9/23/2004 , Also available in print.
    URL: Volltext  (Deutschlandweit zugänglich)
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