Holdings: Indirect taxation in developing economies

Indirect taxation in developing economies:

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Bibliographic Details
Main Author:	Due, John Fitzgerald 1915-2009 (Author)
Format:	Book
Language:	English
Published:	Baltimore u.a. Hopkins Univ. Pr. 1988
Edition:	Rev. ed.
Series:	The Johns Hopkins studies in development
Subjects:	Indirekte Steuer Entwicklungsländer
Online Access:	Inhaltsverzeichnis Inhaltsverzeichnis
Physical Description:	X, 246 S. Ill.
ISBN:	0801836077

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adam_text	Indirect Taxation in Developing Economies REVISED EDITION John F Due THE JOHNS HOPKINS UNIVERSITY PRESS BALTIMORE AND LONDON Contents Preface ix 1 Economic Growth and Development 1 2 The Role of Indirect Taxation 19 3 Customs Duties 35 4 Excise Taxation 61 5 Sales Taxation: Development, Shifting, and Criteria for Optimality 82 6 Sales Taxes Applied at the Import and Manufacturing or Wholesale Level 95 7 Experience with the Retail Sales Tax and the Value-Added Tax Extending through the Retail Level 117 8 Issues Common to All Forms of Sales Taxes 131 9 Sales Tax Administrative Organization and Personnel 158 10 Operation of Sales Taxes 166 11 Distribution of Tax Burden and Elasticity of Tax Revenue 195 12 Conclusions 208 Appendix 215 Notes 225 Selected Bibliography 235 Index 239 viii Contents ILLUSTRATIONS 10-1 Application for Permit to Make Retail Sales, Rhode Island 168 10-2 Application for Registration for Goods and Services (Value- Added) Tax, New Zealand 169 10-3 Tax Return Form for Goods and Services (Value-Added) Tax, New Zealand 174 10-4 Tax Return Form for Value-Added Tax, United Kingdom 175 10-5 Tax Return Form for Value-Added Tax, Dominican Republic 176 10-6 Information Brochure on Value-Added Tax, New Zealand 193 TABLES 2-1 Relative Reliance on Various Forms of Taxes by per Capita GNP 22 2-2 Indirect Tax Revenue as Percentage of Total Tax Revenue, Recent Year, by Region 26 3-1 Two Typical Pages from the BTN-based Tariff of the Caribbean Community 38 3-2 Import Duties as Percentage of Total Tax Revenue 58 4-1 Excises as Percentage of Total Tax Revenue 62 4-2 Fuel Taxes in Selected Countries as Percentage of Retail Sales Prices 74 4-3 Tax on Diesel Fuel and Price of Diesel Fuel Relative to Gasoline, Selected Countries 77 5-1 Relative Reliance on Sales Taxation, Overall and by Continent 84 6-1 Sales Tax Revenue as Percentage of Total Tax Revenue, Francophone African Countries 104 7-1 Comprehensive Value-Added Taxes in Developing Countries 130 8-1 Complete Exemption of Small Firms by Sales Volume or Similar Magnitude 150 10-1 Numbers of Registered Firms, Value-Added Taxes 171 10-2 Numbers of Registered Firms, Retail Sales Taxes 171 10-3 Numbers of Registered Firms, Wholesale and Manufacturers Sales Taxes 171 10-4 Typical Number of Registered Firms, Latin America 172 10-5 Typical Number of Registered Firms, Least Developed Countries 172 11-1 Incidence of Jamaican Taxes According to Previous Studies 199 Indirect Taxation in Developing Economies REVISED EDITION John F Due THE JOHNS HOPKINS UNIVERSITY PRESS BALTIMORE AND LONDON Contents Preface ix 1 Economic Growth and Development 1 2 The Role of Indirect Taxation 19 3 Customs Duties 35 4 Excise Taxation 61 5 Sales Taxation: Development, Shifting, and Criteria for Optimality 82 6 Sales Taxes Applied at the Import and Manufacturing or Wholesale Level 95 7 Experience with the Retail Sales Tax and the Value-Added Tax Extending through the Retail Level 117 8 Issues Common to All Forms of Sales Taxes 131 9 Sales Tax Administrative Organization and Personnel 158 10 Operation of Sales Taxes 166 11 Distribution of Tax Burden and Elasticity of Tax Revenue 195 12 Conclusions 208 Appendix 215 Notes 225 Selected Bibliography 235 Index 239 viii Contents ILLUSTRATIONS 10-1 Application for Permit to Make Retail Sales, Rhode Island 168 10-2 Application for Registration for Goods and Services (Value- Added) Tax, New Zealand 169 10-3 Tax Return Form for Goods and Services (Value-Added) Tax, New Zealand 174 10-4 Tax Return Form for Value-Added Tax, United Kingdom 175 10-5 Tax Return Form for Value-Added Tax, Dominican Republic 176 10-6 Information Brochure on Value-Added Tax, New Zealand 193 TABLES 2-1 Relative Reliance on Various Forms of Taxes by per Capita GNP 22 2-2 Indirect Tax Revenue as Percentage of Total Tax Revenue, Recent Year, by Region 26 3-1 Two Typical Pages from the BTN-based Tariff of the Caribbean Community 38 3-2 Import Duties as Percentage of Total Tax Revenue 58 4-1 Excises as Percentage of Total Tax Revenue 62 4-2 Fuel Taxes in Selected Countries as Percentage of Retail Sales Prices 74 4-3 Tax on Diesel Fuel and Price of Diesel Fuel Relative to Gasoline, Selected Countries 77 5-1 Relative Reliance on Sales Taxation, Overall and by Continent 84 6-1 Sales Tax Revenue as Percentage of Total Tax Revenue, Francophone African Countries 104 7-1 Comprehensive Value-Added Taxes in Developing Countries 130 8-1 Complete Exemption of Small Firms by Sales Volume or Similar Magnitude 150 10-1 Numbers of Registered Firms, Value-Added Taxes 171 10-2 Numbers of Registered Firms, Retail Sales Taxes 171 10-3 Numbers of Registered Firms, Wholesale and Manufacturers Sales Taxes 171 10-4 Typical Number of Registered Firms, Latin America 172 10-5 Typical Number of Registered Firms, Least Developed Countries 172 11-1 Incidence of Jamaican Taxes According to Previous Studies 199
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spelling	Due, John Fitzgerald 1915-2009 Verfasser (DE-588)172057434 aut Indirect taxation in developing economies John F. Due Rev. ed. Baltimore u.a. Hopkins Univ. Pr. 1988 X, 246 S. Ill. txt rdacontent n rdamedia nc rdacarrier The Johns Hopkins studies in development Indirekte Steuer (DE-588)4161507-4 gnd rswk-swf Entwicklungsländer (DE-588)4014954-7 gnd rswk-swf Entwicklungsländer (DE-588)4014954-7 g Indirekte Steuer (DE-588)4161507-4 s DE-604 HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000558998&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000558998&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Due, John Fitzgerald 1915-2009 Indirect taxation in developing economies Indirekte Steuer (DE-588)4161507-4 gnd
subject_GND	(DE-588)4161507-4 (DE-588)4014954-7
title	Indirect taxation in developing economies
title_auth	Indirect taxation in developing economies
title_exact_search	Indirect taxation in developing economies
title_full	Indirect taxation in developing economies John F. Due
title_fullStr	Indirect taxation in developing economies John F. Due
title_full_unstemmed	Indirect taxation in developing economies John F. Due
title_short	Indirect taxation in developing economies
title_sort	indirect taxation in developing economies
topic	Indirekte Steuer (DE-588)4161507-4 gnd
topic_facet	Indirekte Steuer Entwicklungsländer
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000558998&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000558998&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA
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