Tax structure in developing countries: many puzzles and a possible explanation
"Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GDP is surprisingly small compared with that in developed economies. Taxes on labor income play a minor role. Taxes on consumption are important, but effective tax rates vary dramatically by firm,...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass.
National Bureau of Economic Research
2005
|
| Schriftenreihe: | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series
11267 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GDP is surprisingly small compared with that in developed economies. Taxes on labor income play a minor role. Taxes on consumption are important, but effective tax rates vary dramatically by firm, with many firms avoiding taxes entirely by operating through cash in the informal economy and others facing very high liabilities. Taxes on capital are an important source of revenue, as are tariffs and seignorage, all contrary to the theoretical literature.In this paper, we argue that all of these aspects of policy may be sensible responses if a government is able in practice to collect taxes only from those firms that make use of the financial sector. Through use of the financial sector, firms generate a paper trail, facilitating tax enforcement. The threat of disintermediation then limits how much can be collected in taxes. Taxes can most easily be collected from the firms most dependent on the financial sector, presumably capital-intensive firms. Given the resulting differential tax rates by sector, other policies would sensibly be used to offset these tax distortions. Tariff protection for capital-intensive firms is one. Inflation, imposing a tax on the cash economy is another"--National Bureau of Economic Research web site. |
| Beschreibung: | 34 S. |
Internformat
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| 490 | 1 | |a National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |v 11267 | |
| 520 | 3 | |a "Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GDP is surprisingly small compared with that in developed economies. Taxes on labor income play a minor role. Taxes on consumption are important, but effective tax rates vary dramatically by firm, with many firms avoiding taxes entirely by operating through cash in the informal economy and others facing very high liabilities. Taxes on capital are an important source of revenue, as are tariffs and seignorage, all contrary to the theoretical literature.In this paper, we argue that all of these aspects of policy may be sensible responses if a government is able in practice to collect taxes only from those firms that make use of the financial sector. Through use of the financial sector, firms generate a paper trail, facilitating tax enforcement. The threat of disintermediation then limits how much can be collected in taxes. Taxes can most easily be collected from the firms most dependent on the financial sector, presumably capital-intensive firms. Given the resulting differential tax rates by sector, other policies would sensibly be used to offset these tax distortions. Tariff protection for capital-intensive firms is one. Inflation, imposing a tax on the cash economy is another"--National Bureau of Economic Research web site. | |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T22:41:28Z |
| indexdate | 2024-07-09T21:25:11Z |
| institution | BVB |
| language | English |
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| physical | 34 S. |
| publishDate | 2005 |
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| series | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |
| series2 | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |
| spelling | Gordon, Roger H. 1949- Verfasser (DE-588)124599192 aut Tax structure in developing countries many puzzles and a possible explanation Roger Gordon ; Wei Li Cambridge, Mass. National Bureau of Economic Research 2005 34 S. txt rdacontent n rdamedia nc rdacarrier National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 11267 "Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GDP is surprisingly small compared with that in developed economies. Taxes on labor income play a minor role. Taxes on consumption are important, but effective tax rates vary dramatically by firm, with many firms avoiding taxes entirely by operating through cash in the informal economy and others facing very high liabilities. Taxes on capital are an important source of revenue, as are tariffs and seignorage, all contrary to the theoretical literature.In this paper, we argue that all of these aspects of policy may be sensible responses if a government is able in practice to collect taxes only from those firms that make use of the financial sector. Through use of the financial sector, firms generate a paper trail, facilitating tax enforcement. The threat of disintermediation then limits how much can be collected in taxes. Taxes can most easily be collected from the firms most dependent on the financial sector, presumably capital-intensive firms. Given the resulting differential tax rates by sector, other policies would sensibly be used to offset these tax distortions. Tariff protection for capital-intensive firms is one. Inflation, imposing a tax on the cash economy is another"--National Bureau of Economic Research web site. Entwicklungsländer Steuer Ökonometrisches Modell Taxation Developing countries Econometric models Li, Wei 1964- Verfasser (DE-588)130506702 aut Erscheint auch als Online-Ausgabe National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 11267 (DE-604)BV002801238 11267 http://papers.nber.org/papers/w11267.pdf kostenfrei Volltext |
| spellingShingle | Gordon, Roger H. 1949- Li, Wei 1964- Tax structure in developing countries many puzzles and a possible explanation National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series Entwicklungsländer Steuer Ökonometrisches Modell Taxation Developing countries Econometric models |
| title | Tax structure in developing countries many puzzles and a possible explanation |
| title_auth | Tax structure in developing countries many puzzles and a possible explanation |
| title_exact_search | Tax structure in developing countries many puzzles and a possible explanation |
| title_exact_search_txtP | Tax structure in developing countries many puzzles and a possible explanation |
| title_full | Tax structure in developing countries many puzzles and a possible explanation Roger Gordon ; Wei Li |
| title_fullStr | Tax structure in developing countries many puzzles and a possible explanation Roger Gordon ; Wei Li |
| title_full_unstemmed | Tax structure in developing countries many puzzles and a possible explanation Roger Gordon ; Wei Li |
| title_short | Tax structure in developing countries |
| title_sort | tax structure in developing countries many puzzles and a possible explanation |
| title_sub | many puzzles and a possible explanation |
| topic | Entwicklungsländer Steuer Ökonometrisches Modell Taxation Developing countries Econometric models |
| topic_facet | Entwicklungsländer Steuer Ökonometrisches Modell Taxation Developing countries Econometric models |
| url | http://papers.nber.org/papers/w11267.pdf |
| volume_link | (DE-604)BV002801238 |
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