Listing 1 - 10 of 214 << page
of 22
>>
Sort by
Comptabilité et fiscalité.
Authors: ---
ISBN: 2130414176 9782130414179 Year: 1988 Publisher: Paris : PUF,

Loading...
Export citation

Choose an application

Bookmark

Abstract

Keywords

Accounting --- tax system


Book
FIRS handbook on reforms in the tax system (2004-2011)
Authors: ---
ISBN: 9788431496 9789788431497 9784877686 9789784877688 9789784877688 Year: 2012 Publisher: Ibadan [Nigeria]

Loading...
Export citation

Choose an application

Bookmark

Abstract

This short handbook detail the tax reforms made in Nigeria 2004-2011.

Keywords

Income tax --- Tax system. --- Taxation --- Taxation.


Periodical
Tax news service.
Author:
ISSN: 19967810 Year: 1965 Publisher: Amsterdam, Netherlands, International Bureau of Fiscal Documentation.

Loading...
Export citation

Choose an application

Bookmark

Abstract

Fair not flat
Author:
ISBN: 0226555607 9786611966010 1281966010 0226555666 9780226555669 9781281966018 9780226555607 Year: 2002 Publisher: Chicago University of Chicago Press

Loading...
Export citation

Choose an application

Bookmark

Abstract

Everyone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far too complex, with volumes of rules that no ordinary person could possibly comprehend. What is to be done? Some conservatives have called for a so-called flat tax. But a flat tax is not necessarily a simple tax, and "flat" means "more" for most taxpayers: a rise in middle-class taxes to finance tax cuts for the rich. Is there another choice? In clear, easy-to-understand language, Edward J. McCaffery proposes a straightforward and fair alternative. A "fair not flat" tax that is consistent and progressive would tax spending, not income and savings. And if it were collected at its lower levels through a national sales tax, most people would not have to file a return. A supplemental tax on spending for the wealthiest individuals would make the national sales tax progressive. Under McCaffery's system, a family of four would pay no tax on their first


Book
Assessing the Redistributive Effect of Fiscal Policy
Author:
Year: 2008 Publisher: Washington, D.C., The World Bank,

Loading...
Export citation

Choose an application

Bookmark

Abstract

Who benefits from public spending? Who bears the burden of taxation? How desirable is the distribution of net benefits from the operation of a tax-benefit system? This paper surveys basic concepts, methods, and modeling approaches commonly used to address these issues in the context of fiscal incidence analysis. The review covers the incidence of both taxation and public spending. Methodological points are supported by country cases. The effective distribution of benefits and burdens associated with fiscal policy depends on the size of the government, the distributive mechanisms involved, and the incentives properties of the policy under consideration. This creates a need for analytical methods to account for both individual behavior and social interaction. The approaches reviewed include simple reduced form regression analysis, microsimulation models (both the envelope and discrete choice models), computable general equilibrium modeling, and approaches that link computable general equilibrium models to microsimulation models. Explicit modeling facilitates the construction of counterfactuals to back up causal analysis. Social desirability is assessed on the basis of progressivity along with deadweight loss.


Book
The Size and Effectiveness of Automatic Fiscal Stabilizers in Latin America
Author:
Year: 2007 Publisher: Washington, D.C., The World Bank,

Loading...
Export citation

Choose an application

Bookmark

Abstract

This paper measures the size of automatic fiscal revenue stabilizers and evaluates their role in Latin America. It introduces a relatively rich tax structure into a dynamic, stochastic, multi-sector small open economy inhabited by rule-of-thumb consumers (who consume their wages and do not save or borrow) and Ricardian households to study the stabilizing properties of different parameters of the tax code. The economy faces multiple sources of business cycle fluctuations: (1) world capital market shocks; (2) world business cycle shocks; (3) terms of trade shocks; (4) government spending shocks; and (5) nontradable and (6) tradable sector technology innovations. Calibrating the model economy to a typical Latin American economy allows the evaluation of its ability to mimic the region's observed business cycle frequency properties and the assessment of the quantitative relationship between tax code parameters, business cycle forcing variables, and business cycle behavior. The model captures many of the salient features of Latin America's business cycle facts and finds that the degree of smoothing provided by the automatic revenue stabilizers-described by various properties of the tax system-is negligible. Simulation results seem to suggest an invariance property for middle-income countries: the amplitude of the business cycle is independent of the tax structure. And government size-measured by the GDP ratio of government spending-plays the role of an automatic stabilizer, but its smoothing effect is very weak.


Book
Fiscal Redistribution and Income Inequality in Latin America
Authors: --- ---
Year: 2008 Publisher: Washington, D.C., The World Bank,

Loading...
Export citation

Choose an application

Bookmark

Abstract

Income inequality in Latin America ranks among the highest in the world. It can be traced back to the unequal distribution of assets (especially land and education) in the region. But the extent to which asset inequality translates into income inequality depends on the redistributive capacity of the state. This paper documents the performance of Latin American fiscal systems from the perspective of income redistribution using newly-available information on the incidence of taxes and transfers across the region. The findings indicate that: (i) the differences in income inequality before taxes and transfers between Latin America and Western Europe are much more modest than those after taxes and transfers; (ii) the key reason is that, in contrast with industrial countries, in most Latin American countries the fiscal system is of little help in reducing income inequality; and (iii) in countries where fiscal redistribution is significant, it is achieved mostly through transfers rather than taxes. These facts stress the need for fiscal reforms across the region to further the goal of social equity. However, different countries need to place different relative emphasis on raising tax collection, restructuring the tax system, and improving the targeting of expenditures.


Book
Regional Economic Growth in Mexico : Recent Evolution and The Role of Governance
Authors: ---
Year: 2010 Publisher: Washington, D.C., The World Bank,

Loading...
Export citation

Choose an application

Bookmark

Abstract

There has been substantial research in recent years examining the regional evolution of economic growth across states in Mexico - with a particular focus on the post North American Free Trade Agreement period. There is also a vast literature using cross-country regressions to examine institutional determinants of economic growth, including government transparency, or "corruption," as a key institutional variable. This paper uses more recently available data for Mexican states to both update the general state convergence/divergence literature, and incorporate into the analysis more recently developed state level indicators of institutional factors related to government transparency. The authors do not find a systematic relationship between measures of government transparency and gross domestic product per capita growth in Mexico during 2001-2005; however, they do find that corruption is negatively associated with the level of state gross domestic product per capita. The contrasting results may imply that more years of data are necessary to be able to establish statistically significant relationships between state growth rates and measures of corruption.


Book
Expanding Taxable Capacity and Reaching Revenue Potential : Cross-Country Analysis
Authors: --- ---
Year: 2008 Publisher: Washington, D.C., The World Bank,

Loading...
Export citation

Choose an application

Bookmark

Abstract

An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and the predicted taxable capacity. The authors classify countries into four distinct groups by their level of actual tax collection and attained tax effort. This classification is based on the benchmark of the global average of tax collection and a tax effort index of 1 (when tax collection is exactly the same as the estimated taxable capacity). The analysis provides guidance for countries with various levels of tax collection and tax effort.


Book
Fiscal Redistribution and Income Inequality in Latin America
Authors: --- ---
Year: 2008 Publisher: Washington, D.C., The World Bank,

Loading...
Export citation

Choose an application

Bookmark

Abstract

Income inequality in Latin America ranks among the highest in the world. It can be traced back to the unequal distribution of assets (especially land and education) in the region. But the extent to which asset inequality translates into income inequality depends on the redistributive capacity of the state. This paper documents the performance of Latin American fiscal systems from the perspective of income redistribution using newly-available information on the incidence of taxes and transfers across the region. The findings indicate that: (i) the differences in income inequality before taxes and transfers between Latin America and Western Europe are much more modest than those after taxes and transfers; (ii) the key reason is that, in contrast with industrial countries, in most Latin American countries the fiscal system is of little help in reducing income inequality; and (iii) in countries where fiscal redistribution is significant, it is achieved mostly through transfers rather than taxes. These facts stress the need for fiscal reforms across the region to further the goal of social equity. However, different countries need to place different relative emphasis on raising tax collection, restructuring the tax system, and improving the targeting of expenditures.

Listing 1 - 10 of 214 << page
of 22
>>
Sort by