Taxation in Developing Countries: Six Case Studies and Policy Implications - Initiative for Policy Dialogue at Columbia: Challenges in Development and Globalization (Hardback)
  • Taxation in Developing Countries: Six Case Studies and Policy Implications - Initiative for Policy Dialogue at Columbia: Challenges in Development and Globalization (Hardback)
zoom

Taxation in Developing Countries: Six Case Studies and Policy Implications - Initiative for Policy Dialogue at Columbia: Challenges in Development and Globalization (Hardback)

(editor)
£50.00
Hardback 352 Pages / Published: 03/08/2010
  • We can order this

Usually dispatched within 1 week

  • This item has been added to your basket
Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

Publisher: Columbia University Press
ISBN: 9780231148627
Number of pages: 352
Weight: 567 g
Dimensions: 229 x 152 x 28 mm

You may also be interested in...

Taxation: Policy and Practice 2013/14
Added to basket
Treasure Islands
Added to basket
HMRC - Her Majesty's Roller Coaster
Added to basket
Know Your Rights
Added to basket
£11.50
Paperback
Taxes in America
Added to basket
Small Business Taxes for Dummies
Added to basket
Taxation: A Very Short Introduction
Added to basket
The Myth of Ownership
Added to basket
Sharper Axes, Lower Taxes
Added to basket
Navigating Austerity
Added to basket
£20.99
Paperback
Regulating Infrastructure
Added to basket
The Great Tax Robbery
Added to basket
ATT 1: Personal Taxation FA2013
Added to basket

Reviews

Please sign in to write a review

Your review has been submitted successfully.