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  • 1
    Online-Ressource
    Online-Ressource
    Reforming intergovernmental fiscal relations and the rebuilding of Indonesia : the 'big bang' program and its economic consequences (2004)
    Cheltenham, U.K : Edward Elgar
    Details
    ISBN: 9781845421656
    Sprache: Englisch
    Seiten: 1 Online-Ressource (viii, 360 p) , ill
    Serie: Studies in fiscal federalism and state-local finance
    Serie: Edward Elgar E-Book Archive
    Paralleltitel: Available in another form
    Paralleltitel: Elektronische Reproduktion von Reforming intergovernmental fiscal relations and the rebuilding of Indonesia
    DDC: 336.598
    RVK:
    QF 685
    Schlagwort(e): Finanzbeziehungen ; Finanzausgleich ; Dezentralisierung ; Indonesien ; Intergovernmental fiscal relations ; Fiscal policy ; Decentralization in government ; Central-local government relations ; Electronic books ; Konferenzschrift ; Aufsatzsammlung ; Indonesien ; Regionalpolitik ; Steuerpolitik ; Dezentralisation
    Kurzfassung: 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
    Kurzfassung: 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
    Anmerkung: 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
    DOI: 10.4337/9781845421656
    URL: Volltext  (Deutschlandweit zugänglich)
    URL: Deutschlandweit zugänglich
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 2
    Online-Ressource
    Online-Ressource
    Stamp duties in Indian states : a case for reform (2004)
    [Washington, D.C] : World Bank
    Details
    Sprache: Englisch
    Seiten: Online-Ressource
    Ausgabe: Online-Ausg. World Bank E-Library Archive Also available in print
    Serie: Policy research working paper 3413
    Paralleltitel: Alm, James Stamp duties in Indian states
    Schlagwort(e): Stamp duties ; Stamp duties
    Kurzfassung: "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
    Anmerkung: Includes bibliographical references , Title from PDF file as viewed on 9/23/2004 , Also available in print.
    URL: Volltext  (Deutschlandweit zugänglich)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
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