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Author: Bernard P. Gauthier
Publisher: World Bank Publications
Published: 2001
Total Pages: 30
ISBN-13:
DOWNLOAD EBOOK →Tax burdens vary for firms of different sizes due to their variable tendency to seek exemptions or evade taxes.
Author: Bernard Gauthier
Publisher:
Published: 2010
Total Pages:
ISBN-13:
DOWNLOAD EBOOK →This paper investigates the impacts of tax reforms implemented in Uganda in the mid-1990s on the prevalence of tax evasion and exemptions among firms, and their effects on the distribution and dispersion of tax burdens. Based on firm-level data collected from 243 firms, we observe that evasion and exemptions were widespread and that their prevalence actually increased during tax reforms. We use three-stage least squares to simultaneously estimate tax burdens, evasion and exemption patterns in 1995 and 1997. We find that tax exemptions benefit large businesses to a disproportionate degree, while evasion is more common among small businesses. This creates a situation in which medium-sized firms shoulder a disproportionate tax burden.
Author: Khaled Abdel-Kader
Publisher: INTERNATIONAL MONETARY FUND
Published: 2020-12-04
Total Pages: 38
ISBN-13: 9781513561561
DOWNLOAD EBOOK →This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.
Author: Channing Arndt
Publisher: Routledge
Published: 2009-03-04
Total Pages: 408
ISBN-13: 1134018940
DOWNLOAD EBOOK →Taxation in retrospect -- Household survey evidence -- Enterprise survey evidence -- Comparative perspective -- Institutional design -- VAT and external aid -- Macroeconomic modelling : process and practice -- Forecast quality -- Transmission of prices from the border to domestic markets -- Empirics of evasion -- Mozambique and regional integration -- Trade policy reform and missing revenue -- Taxation and the cost of capital -- Fiscal treatment of mega-projects -- prospects for an electricity tax -- VAT and economy-wide modelling.
Author: Emanuel Kopp
Publisher: International Monetary Fund
Published: 2019-05-31
Total Pages: 37
ISBN-13: 1498317049
DOWNLOAD EBOOK →There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Author: World Bank. Public Sector Board
Publisher: World Bank Publications
Published: 2003
Total Pages: 184
ISBN-13: 9780821354162
DOWNLOAD EBOOK →This report seeks to assess the progress to date in implementing the World Bank's strategy for governance and public sector reform. It also highlights specific challenges and approaches of individual regions, the Development Research Group and the World Bank Institute.
Author: International Monetary Fund
Publisher: International Monetary Fund
Published: 2015-01-29
Total Pages: 81
ISBN-13: 1498344895
DOWNLOAD EBOOK →This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Author: United States. Department of the Treasury
Publisher:
Published: 1975
Total Pages: 12
ISBN-13:
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