Holdings: Taxation in developing countries

Taxation in developing countries:

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Bibliographic Details
Format:	Book
Language:	English
Published:	Baltimore u.a. Johns Hopkins Univ. Press 1990
Edition:	4. ed.
Series:	Johns Hopkins studies in development
Subjects:	Impôt - Pays en voie de développement Entwicklungsländer Steuer Taxation > Developing countries Steuerpolitik Steuerrecht Aufsatzsammlung
Online Access:	Inhaltsverzeichnis
Item Description:	Frühere Ausg. u.d.T.: Readings on taxation in developing countries
Physical Description:	X, 531 S.
ISBN:	0801839432 0801839440

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MARC


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Record in the Search Index

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adam_text	CONTENTS PREFACE IX PART ONE: APPROACHES TO DEVELOPMENT TAXATION 1 1. A QUANTITATIVE OVERVIEW QUANTITATIVE CHARACTERISTICS OF THE TAX SYSTEMS OF DEVELOPING COUNTRIES, BY VITO TANZI 5 2. TAXES AND GROWTH TAXES AND GROWTH, BY KEITH MARSDEN 23 3. A GROWTH-ORIENTED TAX SYSTEM TAXES AND ECONOMIC DEVELOPMENT, BY CARL S. SHOUP 35 4. OPTIMAL TAX REFORM THE ANALYSIS OF TAX REFORM FOR DEVELOPING COUNTRIES: LESSONS FROM RESEARCH ON PAKISTAN AND INDIA, BY ETISHAM AHMAD AND NICHOLAS STERN 47 5. MARKET-ORIENTED TAXATION TAXATION IN MARKET-ORIENTED DEVELOPING COUNTRIES, BY ASSAR LINDBECK 59 PART TWO: LESSONS FROM EXPERIENCE 71 6. COMPREHENSIVE TAX REFORM MICRO- AND MACROECONOMICS OF TAX REFORM: INDONESIA, BY MALCOLM GILLIS 73 7. TAXATION AND SUCCESS TAX POLICY AND THE MODERNIZATION PROCESS IN KOREA, BY ROY BAHL, CHUK KYO KIM, AND CHONG KEE PARK 97 8. IMPLEMENTATION PROBLEMS TAX REFORM IN ISRAEL, BY ALEX RADIAN AND IRA SHARKANSKY 105 9. AN OVERVIEW OF EXPERIENCE OBSTACLES TO TAX REFORM IN DEVELOPING COUNTRIES, B RICHARD GOODE 11 9 VI CONTENTS PART THREE: TAXATION AND INCENTIVES 129 10. SUPPLY-SIDE TAXATION TAX STRUCTURE FOR EFFICIENCY AND SUPPLY-SIDE ECONOMICS IN DEVELOPING COUNTRIES, BY WED P. GANDHI 133 11. TAXES, SAVING, AND INVESTMENT TAXATION, SAVINGS, AND INVESTMENT IN DEVELOPING COUNTRIES, BY LIAM P. EBRILL 141 12. A SURVEY OF TAX INCENTIVES FISCAL INCENTIVES FOR FIRMS IN SOME DEVELOPING COUNTRIES: SUN-EY AND CRITIQUE, BY S. M. S. SHAH AND J. F. J. TOYE 151 13. THE ECONOMICS OF TAX INCENTIVES THE ECONOMICS OF TAX INCENTIVES TO ENCOURAGE INVESTMENT IN LESS DEVELOPED COUNTRIES, BY DAN USHER 165 14. COMPARING TAX INCENTIVES EFFECTIVE TAX RATES UNDER VARYING TAX INCENTIVES, BY A. J. PELLECHIO, G. P. SKAT, AND D. G. DUNN 179 15. A COST-BENEFIT ANALYSIS OF TAX INCENTIVES A BENEFIT-COST EVALUATION OF TAX INCENTIVES IN JAMAICA, BY WAYNE THIRSK 189 16. TAX INCENTIVES AND TAX EXPENDITURES TAX EXPENDITURE ANALYSIS IN LESS DEVELOPED COUNTRIES, BY LOTFI MAKTOUF AND STANLEY S. SURREY 201 PART FOUR: PROBLEMS IN DIRECT TAXATION 211 17. SCHEDULAR OR GLOBAL INCOME TAXES? THE TRANSITION TO A GLOBAL INCOME TAX, BY OLIVER OLDMAN AND RICHARD BIRD 215 18. TAXES ON INCOME OR CONSUMPTION? REPLACING THE INCOME TAX WITH A DIRECT CONSUMPTION TAX, BY GEORGE R. ZODROW AND CHARLES E. MCLURE, JR. 227 19. TAXING CORPORATE PROFITS CORPORATION INCOME TAXES IN DEVELOPING COUNTRIES, BY GEORGE E. LENT 241 20. TAXING INTERNATIONAL INCOME TAXATION OF INTERNATIONAL INCOME, BY OLIVER OLDMAN 251 21. COPING WITH INFLATION INFLATION ADJUSTMENT IN CHILE, BY MILKA CASANEGRA DE JANTSCHER 259 CONTENTS VII 22. A NEW DESIGN FOR BUSINESS TAXATION A CONSUMPTION-BASED BUSINESS TAX, BY CHARLES E. MCLURE, JR., AND OTHERS 269 23. HOW TO TAX MINERAL EXTRACTION ALTERNATIVE SYSTEMS OF TAXING MINERAL INDUSTRIES, BY GLENN P. JENKINS 279 24. PUTTING A FLOOR UNDER DIRECT TAXES NET WEALTH AND PRESUMPTIVE TAXATION IN COLOMBIA, BY CHARLES E. MCLURE, JR., AND OTHERS 287 25. REACHING THE HARD-TO-TAX INCOME TAXATION OF THE HARD-TO-TAX GROUPS, BY RICHARD A. MUSGRAVE 297 PART FIVE: THE REFORM OF INDIRECT TAXATION 311 26. TAXATION IN AN OPEN ECONOMY TAX POLICY IN A SMALL, OPEN, DEVELOPING ECONOMY, BY ARNOLD C . HARBERGER 31 3 27. TAXING IMPORTS TAXATION OF IMPORTS IN LDCS: SUGGESTIONS FOR REFORM, BY LUC DE WULF 323 28. TAXING EXPORTS EXPORT TAXES IN THEORY AND PRACTICE, BY FERNANDO SANCHEZ-UGARTE AND JITENDRA R. MODI 331 29. THE CASE FOR SELECTIVE TAXES THE CASE FOR SELECTIVE TAXES ON GOODS AND SENICES IN DEVELOPING COUNTRIES, BY SIJBREN CNOSSEN 343 30. IMPROVING GENERAL SALES TAXES CONSUMPTION TAXES IN SUB-SAHARAN AFRICA, BY ZMARAK SHALIZI AND LYN SQUIRE 357 31. THE VALUE-ADDED TAX VALUE-ADDED TAXATION: EXPERIENCES AND LESSONS OF KOREA, BY KWANG CHOI 367 PART SIX: THE ROLE OF LOCAL TAXES 389 32. MOBILIZING LOCAL RESOURCES MOBILIZING LOCAL RESOURCES IN DEVELOPING COUNTRIES, BY ROY BAHL, JERRY MINER, AND LARRY SCHROEDER 391 33. TAXATION IN URBAN AREAS URBAN TAXES: PRACTICE AND PROBLEMS, BY ROY BAHL, DANIEL HOLLAND, AND JOHANNES LINN 407 VIII CONTENTS 34. TAXATION AND THE URBAN POOR TAXES, USER CHARGES, AND THE URBAN POOR. BY RICHARD M. BIRD AND BARBARA D. MILLER 425 35. TAXING THE AGRICULTURAL SECTOR AGRICULTURAL TAXATION IN THEORY AND PRACTICE, BY JOHN STRASMA AND OTHERS 43 7 PART SEVEN: TAX ADMINISTRATION AND TAX POLICY 449 36. IMPROVING TAX COMPLIANCE INCOME TAX COMPLIANCE AND SANCTIONS IN DEVELOPING COUNTRIES, BY RICHARD K. GORDON, JNR. 453 37. COMPUTERIZING TAX ADMINISTRATION COMPUTERIZING REVENUE ADMINISTRATIONS IN LDCS, BY FRANCOIS CORFMAT 467 38. THE ECONOMICS OF TAX ADMINISTRATION SOME ECONOMIC ASPECTS OF TAX ADMINISTRATION, BX RICHARD GOODE 475 REFERENCES 493 INDEX 517
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physical	X, 531 S.
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publisher	Johns Hopkins Univ. Press
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spelling	Taxation in developing countries ed. by Richard M. Bird ... 4. ed. Baltimore u.a. Johns Hopkins Univ. Press 1990 X, 531 S. txt rdacontent n rdamedia nc rdacarrier Johns Hopkins studies in development Frühere Ausg. u.d.T.: Readings on taxation in developing countries Impôt - Pays en voie de développement Entwicklungsländer Steuer Taxation Developing countries Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Entwicklungsländer (DE-588)4014954-7 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Entwicklungsländer (DE-588)4014954-7 g Steuerrecht (DE-588)4116614-0 s DE-604 Steuerpolitik (DE-588)4057447-7 s Bird, Richard M. 1938-2021 Sonstige (DE-588)120629291 oth 3. Aufl. u.d.T. Readings on taxation in developing countries SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002776929&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Taxation in developing countries Impôt - Pays en voie de développement Entwicklungsländer Steuer Taxation Developing countries Steuerpolitik (DE-588)4057447-7 gnd Steuerrecht (DE-588)4116614-0 gnd
subject_GND	(DE-588)4057447-7 (DE-588)4116614-0 (DE-588)4014954-7 (DE-588)4143413-4
title	Taxation in developing countries
title_auth	Taxation in developing countries
title_exact_search	Taxation in developing countries
title_full	Taxation in developing countries ed. by Richard M. Bird ...
title_fullStr	Taxation in developing countries ed. by Richard M. Bird ...
title_full_unstemmed	Taxation in developing countries ed. by Richard M. Bird ...
title_short	Taxation in developing countries
title_sort	taxation in developing countries
topic	Impôt - Pays en voie de développement Entwicklungsländer Steuer Taxation Developing countries Steuerpolitik (DE-588)4057447-7 gnd Steuerrecht (DE-588)4116614-0 gnd
topic_facet	Impôt - Pays en voie de développement Entwicklungsländer Steuer Taxation Developing countries Steuerpolitik Steuerrecht Aufsatzsammlung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002776929&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT birdrichardm taxationindevelopingcountries

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