Taxation in Developing Countries - Six Case Studies and Policy Implications

Erscheinungsjahr 2010
ISBN: 978-0-231-14862-7
Verlag: Columbia University Press

Buch, Englisch, 352 Seiten, Format (B × H): 158 mm x 232 mm, Gewicht: 572 g

Reihe: Initiative for Policy Dialogue at Columbia: Challenges in Development and Globalization

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.

Autoren/Hrsg.

Gordon, Roger

Fachgebiete

• Sozialwissenschaften Politikwissenschaft Politikwissenschaft Allgemein
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Mitarbeiterbeteiligung, Aktienbesitz

Inhaltsverzeichnis

AcknowledgmentsAcronymsIntroduction: Overview of Tax Policy in Developing Countries, by Roger H. Gordon1. Development-Oriented Tax Policy, by Joseph E. Stiglitz2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries, by Roger H. Gordon3. Tax Policy in Argentina: Between Solvency and Emergency, by Oscar Cetrángolo and Juan Carlos Gómez Sabaini4. Tax System Reform in India, by M. Govinda Rao and R. Kavita Rao5. History of Russian VAT, by Sergei Koulayev6. Tax Reform in Kenya: Policy and Administrative Issues, by Nada O. Eissa and William Jack7. Korea's Tax System: A Growth- Oriented Choice, by Joosung Jun8. Tax Structure and Tax Burden in Brazil: 1980;2004, by José Teófi lo Oliveira and Ana Carolina GiubertiContributorsIndex

Über Autor(innen)

Roger Gordon is professor of economics at the University of California, San Diego. His research focuses on diverse topics in public finance. He has served as editor of the Journal of Economic Literature, the Journal of Public Economics, and the American Economic Review.