Bibliography on taxation in underdeveloped countries.

  • 75 Pages
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Law School of Harvard University , Cambridge
Taxation -- Bibliography., Taxation -- Law and legislation -- Bibliogr
GenreBibliography.
Classifications
LC ClassificationsZ7164.T23 H3
The Physical Object
Pagination75 p.
ID Numbers
Open LibraryOL5856103M
LC Control Number62017751
OCLC/WorldCa2414421

Bibliography On Taxation In Underdeveloped Countries Bibliography On Taxation In Underdeveloped Countries by Harvard Law School. International Program in Taxation. Download it Bibliography On Taxation In Underdeveloped Countries books also available in PDF, EPUB, and Mobi Format for read it on your Kindle device, PC, phones or tablets.

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Harvard Law School. International Program in Taxation. Bibliography on taxation in underdeveloped countries.

Cambridge, Law School of Harvard University, (OCoLC) Document Type: Book: All Authors / Contributors: Harvard Law School. International Program in Taxation.

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OCLC Number: Description: 75 pages 24 cm. Genre/Form: Bibliography: Additional Physical Format: Online version: Bird, Richard M. (Richard Miller), Bibliography on taxation in developing countries.

Taxation of savings and consumption in underdeveloped countries / Richard Goode --Taxation of consumption expenditures, with special reference to India / Raja J.

Chelliah --The expenditure tax in a system of personal taxation / Nicholas Kaldor --Tax reform in India / Nicholas Kaldor --Concepts of sales taxation / Clara K. Sullivan Pt. SAVING, INVESTMENT, AND TAXATION IN UNDERDEVELOPED COUNTRIES.

May ; Kyklos Download citation. Copy link This paper is an introductory chapter to a book. A second characteristic of the tax system in underdeveloped countries is the small proportion of total revenue raised by direct taxation. 4 This is clearly indicated by the data in Table 2, which show that the median for direct tax revenue as a percentage of total revenue in the high per capita income countries is 43, while that in the low per.

As in all countries, the wealthy and the political elite may have an undue influence on tax policies and their administration. 16, 20 Tax incentives or waivers are often given to attract foreign.

An annotated bibliography bringing together the research collections of the Centre for Tax System Integrity at the Australian National University and the Knowledge Development Network of the Australian Taxation Office.

The bibliography is restricted to materials that are concerned with tax compliance or ideas relevant to tax compliance. Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than %.

Taxation References and Bibliography In: Business and Management ACKNOWLEDGEMENT Education involves not only reading books and. Words: - Pages: 18 Premium Essay My Opinion of the Australian Tax System Australia is a nation that is envied by many underdeveloped countries for our abundance of public services, transport and.

Description Bibliography on taxation in underdeveloped countries. EPUB

Originally published inwith a second edition inthis book is of special interest for having been the first systematic attempt to discuss problems of fiscal policy from the point of view of promoting economic growth in underdeveloped countries.

Why do we have taxes. Until someone comes up with a better idea, taxation is the only practical means of raising the revenue to finance government spending on the goods and services that most of us ping countries face formidable challenges when they attempt to establish efficient tax systems.

This pamphlet addresses some of these challenges. Additional Physical Format: Online version: Goode, Richard B. Taxation of saving and consumption in underdeveloped countries.

Washington, Brookings Institution, [©]. Book: Taxation of agricultural land in underdeveloped economies. A survey and guide to policy.

pp pp. Book Description: 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.

Taxation Papers are written by the staff of the European Commission’s Directorate-General for Taxation and Customs Union, or by experts working in association with them.

Taxation Papers are intended to increase awareness of the work being done by the staff and to seek comments and suggestions for further analyses. It studied the African countries of Rwanda and Tunisia to draw lessons on their situation and potential methods of improving the situation.

The thesis found that developing nations are often recommended to implement a conglomeration of existing rules and regulations found in other countries especially in European countries and in the United States. accumulation activity agriculture American appears apply areas backward balance become capacity capital formation cent century concerned considered consumer consumption country's course demand depends difficulty direct discussed disguised unemployment dollars domestic economic development effect equipment exchange exist expansion export extent.

Recommended Citation Stanley S. Surrey, Tax Administration in Underdeveloped Countries, 12 U. Miami L. Rev. () the tax problems of underdeveloped countries accentuate the role of tax administration. Moreover, this lack of consideration is to be contrasted but remain on the books to complicate the tax structure.

Others are. The tax system should be simple, plain and intelligible to the com­mon man. As far as the underdeveloped countries are concerned, this is a very important characteristic of good tax system; since the common taxpayers are illiterate. In any country the system of taxes and the laws governing them should be simple.

The deferring of taxes, flexibility of taxes and varia-bility of taxes represents aspecial problem of the tax system in is basically asubsidiary reim-bursement of public subsidiarity follows the variability of taxes – the need to raise or BIATEC, Volume XIV, 12/ NATIONAL ECONOMY TAXES, TAXATION AND THE TAX.

Despite its potential the continent is still underdeveloped. Different scholars have tried to analyze the root causes of underdevelopment in Africa in different perspective.

taxes. In most. Taxation, imposition of compulsory levies on individuals or entities by governments. Taxes are levied in almost every country of the world, primarily to raise revenue for government expenditures, although they serve other purposes as well.

Learn more about taxation in this article. Developing countries need more capacity to administer and collect more complex forms of tax, like income and wealth taxes.

Apart from VAT, countries need a progressive income tax regime. This study contains a survey of tax incentive regimes in over 45 countries from all regions of the world. Nearly all countries surveyed offer incentives that target specific sectors.

Regional incentives aimed at assisting theeconomic development of rural or underdeveloped areas are also prevalent in nearly 70 per cent of the countries surveyed.

How Europe Underdeveloped Africa. Walter Rodney Chapter One Some Questions on Development ‘In contrast with the surging growth of the countries in our socialist camp and the development taking place, albeit much more slowly, in the majority of the capitalist countries, is the unquestionable fact that a large.

International Economics and Development: Essays in Honor of Raúl Prebisch provides information pertinent to the developments in the field of international economies as it relates to the problems of the underdeveloped countries.

This book provides a brief biography of Professor Raúl Prebisch and his many contributions to international economics. A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives.

A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over references, tables, equations, and drawings, the book describes how. How Europe Underdeveloped Africa is a book written by Walter Rodney that takes the view that Africa was deliberately exploited and underdeveloped by European colonial regimes.

One of his main arguments throughout the book is that Africa developed Europe at the same rate as Europe underdeveloped Africa. Economic Analysis and Policy in Underdeveloped Countries Volume 4 of Commonwealth Studies Center Durham, NC: Publications Commonwealth Studies Center Ser, No.

4 Issue 4 of Duke University Center for Commonwealth and Comparative Studies Publication (Duke University. Commonwealth-Studies Center) Authors: Péter Tamás Bauer, Duke University.

developed and developing countries, and much less explaining why so many countries in the world are trapped [4]. Africa today is underdeveloped in relation to western Europe and a few other parts of the world; and that the present position has been arrived at, not by the separate evolution of .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 : Hardcover.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 .