-
1
-
-
0030547736
-
Designing VAT systems: Some efficiency considerations
-
A. Agha & J. Haughton Designing VAT systems: Some efficiency considerations Review of Economics and Statistics 78 1996 303-308
-
(1996)
Review of Economics and Statistics
, vol.78
, pp. 303-308
-
-
Agha, A.1
Haughton, J.2
-
2
-
-
0002668869
-
Alternative sources of government revenue: Examples from India, 1979-1980
-
D. Newbery & N. Stern (Eds.) Oxford New York
-
E. Ahmad & N. Stern Alternative sources of government revenue: Examples from India, 1979-1980 In D. Newbery & N. Stern (Eds.)The theory of taxation in developing countries 1987 Oxford New York
-
(1987)
The Theory of Taxation in Developing Countries
-
-
Ahmad, E.1
Stern, N.2
-
4
-
-
29944446246
-
-
(24-25 May) Paper presented to conference on the challenges of tax reform in a global economy, Georgia State University, Atlanta
-
Alm, J., & Wallace, S. (24-25 May 2004). Can developing countries impose an individual income tax? Paper presented to conference on the challenges of tax reform in a global economy, Georgia State University, Atlanta.
-
(2004)
Can Developing Countries Impose an Individual Income Tax?
-
-
Alm, J.1
Wallace, S.2
-
5
-
-
33644786953
-
'Sizing' the problem of the hard-to-tax
-
J. Alm, J. Martinez-Vazquez, & S. Wallace (Eds.) Amsterdam: Elsevier
-
Alm, J., Martinez-Vazquez, J., & Schneider, F. (2004). 'Sizing' the problem of the hard-to-tax. In J. Alm, J. Martinez-Vazquez, & S. Wallace (Eds.), Taxing the hard-to tax; lessons from theory and practice. Amsterdam: Elsevier.
-
(2004)
Taxing the Hard-to Tax; Lessons from Theory and Practice
-
-
Alm, J.1
Martinez-Vazquez, J.2
Schneider, F.3
-
6
-
-
29944434936
-
-
(December) Jamaica Tax Reform Project, Andrew Young School of Policy Studies, Georgia State University
-
Bahl, R. W., & Wallace, S. (December 2004). Comprehensive Tax Reform: Final Report. Jamaica Tax Reform Project, Andrew Young School of Policy Studies, Georgia State University.
-
(2004)
Comprehensive Tax Reform: Final Report.
-
-
Bahl, R.W.1
Wallace, S.2
-
12
-
-
29944437646
-
Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxation
-
J. Alm, J. Martinez-Vazquez, & S. Wallace (Eds.) Amsterdam: Elsevier
-
Bird, R., & Wallace, S. (2004). Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxation. In J. Alm, J. Martinez-Vazquez, & S. Wallace (Eds.), Taxing the hard-to-tax; lessons from theory and practice. Amsterdam: Elsevier.
-
(2004)
Taxing the Hard-to-tax; Lessons from Theory and Practice
-
-
Bird, R.1
Wallace, S.2
-
13
-
-
29944443948
-
Taxing alcohol in Africa: Reflections from international experience
-
S. Cnossen (Ed.) UNISA Press Pretoria
-
R.M. Bird & S. Wallace Taxing alcohol in Africa: Reflections from international experience S. Cnossen (Ed.) Excise taxation in Africa 2005 UNISA Press Pretoria
-
(2005)
Excise Taxation in Africa
-
-
Bird, R.M.1
Wallace, S.2
-
14
-
-
25144451367
-
Redistribution via taxation: The limited role of the personal income tax in developing countries
-
R.M. Bird & E.M. Zolt Redistribution via taxation: The limited role of the personal income tax in developing countries UCLA Law Review 2005 52
-
(2005)
UCLA Law Review
, pp. 52
-
-
Bird, R.M.1
Zolt, E.M.2
-
15
-
-
29944433600
-
-
(October) ITP Paper 0410, International Tax Program, Rotman School of Management, University of Toronto
-
Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (October 2004). Societal institutions and tax effort in developing countries. ITP Paper 0410, International Tax Program, Rotman School of Management, University of Toronto.
-
(2004)
Societal Institutions and Tax Effort in Developing Countries
-
-
Bird, R.M.1
Martinez-Vazquez, J.2
Torgler, B.3
-
20
-
-
4244049621
-
Income distribution and tax and government social spending policies in developing countries
-
(December) UNU World Institute for Development Economic Research Working Paper No. 214
-
Chu, Ke-young et al. (December 2000). Income distribution and tax and government social spending policies in developing countries. UNU World Institute for Development Economic Research Working Paper No. 214.
-
(2000)
-
-
Chu, K.-Y.1
-
21
-
-
29944440186
-
-
(October) ITP Paper 0414, International Tax Program, Rotman School of Management, University of Torontor
-
Edmiston, K. D., & Bird, R. M. (October 2004). Taxing consumption in Jamaica: The GCT and the SCT, ITP Paper 0414, International Tax Program, Rotman School of Management, University of Torontor.
-
(2004)
Taxing Consumption in Jamaica: The GCT and the SCT
-
-
Edmiston, K.D.1
Bird, R.M.2
-
22
-
-
0032791428
-
Taxes and income distribution in Chile: Some unpleasant redistributive arithmetic
-
E.M.R.A. Engel et al. Taxes and income distribution in Chile: Some unpleasant redistributive arithmetic Journal of Development Economics 59 1999 155-192
-
(1999)
Journal of Development Economics
, vol.59
, pp. 155-192
-
-
Engel, E.M.R.A.1
-
23
-
-
36548999702
-
Creating a favorable environment for small business development in transition countries
-
J. Alm, J. Martinez-Vazquez, & S. Wallace (Eds.) Amsterdam: Elsevier
-
Engelschalk, M. (2004). Creating a favorable environment for small business development in transition countries. In J. Alm, J. Martinez-Vazquez, & S. Wallace (Eds.), Taxing the hard-to-tax; lessons from theory and practice. Amsterdam: Elsevier.
-
(2004)
Taxing the Hard-to-tax; Lessons from Theory and Practice
-
-
Engelschalk, M.1
-
24
-
-
27844437469
-
Studying the studies: An overview of recent research into taxation operating costs
-
C. Evans Studying the studies: An overview of recent research into taxation operating costs EJournal of Tax Research 1 2003 64-92
-
(2003)
EJournal of Tax Research
, vol.1
, pp. 64-92
-
-
Evans, C.1
-
25
-
-
29944443762
-
The effects of interaction between direct and indirect tax evasion: The cases of VAT and RST
-
S. Fedeli The effects of interaction between direct and indirect tax evasion: The cases of VAT and RST Public Finance 53 1998 385-418
-
(1998)
Public Finance
, vol.53
, pp. 385-418
-
-
Fedeli, S.1
-
30
-
-
84911402907
-
Taxation and Income Distribution: Myths and realities
-
(August) Unpublished paper
-
Harberger, A. C. (August 2004). Taxation and Income Distribution: Myths and realities. Unpublished paper.
-
(2004)
-
-
Harberger, A.C.1
-
31
-
-
0000872624
-
Migration, unemployment and development: A two sector analysis
-
J.R. Harris & M.P. Todaro Migration, unemployment and development: A two sector analysis American Economic Review 60 1970 126-142
-
(1970)
American Economic Review
, vol.60
, pp. 126-142
-
-
Harris, J.R.1
Todaro, M.P.2
-
33
-
-
29944442463
-
-
T. Addison & A. Roe (Eds.), Palgrave Macmillan Basingstoke UK
-
C. Heady Taxation policy in low-income countries In: T. Addison & A. Roe (Eds.), Fiscal policy for development 2004 Palgrave Macmillan Basingstoke UK
-
(2004)
Fiscal Policy for Development
-
-
Heady, C.1
-
36
-
-
85055897958
-
Will underdeveloped countries learn to tax?
-
N. Kaldor Will underdeveloped countries learn to tax? Foreign Affairs 41 1963 410-419
-
(1963)
Foreign Affairs
, vol.41
, pp. 410-419
-
-
Kaldor, N.1
-
37
-
-
12844262904
-
On the relevance of distribution and labor supply distortion to government policy
-
L. Kaplow On the relevance of distribution and labor supply distortion to government policy Journal of Economic Perspectives 18 2004 159-176
-
(2004)
Journal of Economic Perspectives
, vol.18
, pp. 159-176
-
-
Kaplow, L.1
-
39
-
-
0032693791
-
Does informality imply segmentation in urban labor markets? Evidence from sectoral transitions in Mexico
-
W.F. Maloney Does informality imply segmentation in urban labor markets? Evidence from sectoral transitions in Mexico World Bank Economic Review 13 2 1999 275-302
-
(1999)
World Bank Economic Review
, vol.13
, Issue.2
, pp. 275-302
-
-
Maloney, W.F.1
-
41
-
-
8644245817
-
Democratic decentralisation and poverty reduction in Madhya Pradesh: Searching for an institutional equilibrium
-
W. McCarten & V. Vyasulu Democratic decentralisation and poverty reduction in Madhya Pradesh: Searching for an institutional equilibrium Development Practice 14 2004 733-740
-
(2004)
Development Practice
, vol.14
, pp. 733-740
-
-
McCarten, W.1
Vyasulu, V.2
-
42
-
-
29944447564
-
Taxation and the urban poor in developing countries
-
C.E. McLure Jr. Taxation and the urban poor in developing countries World Development 5 1977 16988
-
(1977)
World Development
, vol.5
, pp. 16988
-
-
McLure Jr., C.E.1
-
43
-
-
84925912840
-
The inequity of taxing iniquity: A plea for reduced sumptuary taxes in developing countries
-
C.E. McLure Jr. & W.R. Thirsk The inequity of taxing iniquity: A plea for reduced sumptuary taxes in developing countries Economic Development and Cultural Change 26 1978 487-503
-
(1978)
Economic Development and Cultural Change
, vol.26
, pp. 487-503
-
-
McLure Jr., C.E.1
Thirsk, W.R.2
-
46
-
-
0004048289
-
-
Cambridge, MA: Belknap Press of Harvard University Press
-
J. Rawls A theory of justice 1971 Belknap Press of Harvard University Press Cambridge, MA
-
(1971)
A Theory of Justice
-
-
Rawls, J.1
-
48
-
-
0010320310
-
Tax incidence analysis of developing countries
-
A. Shah & J. Whalley Tax incidence analysis of developing countries World Bank Economic Review 5 1991 535-552
-
(1991)
World Bank Economic Review
, vol.5
, pp. 535-552
-
-
Shah, A.1
Whalley, J.2
-
49
-
-
85045160628
-
Linkages between economic growth and inequality: Introduction and overview
-
A. Sharpe Linkages between economic growth and inequality: Introduction and overview Canadian Public Policy 29 supplement 2003 S1-S14
-
(2003)
Canadian Public Policy
, vol.29
, Issue.SUPPL.
-
-
Sharpe, A.1
-
50
-
-
0004032942
-
-
International Monetary Fund Washington, DC
-
P. Shome Tax policy handbook 1995 International Monetary Fund Washington, DC
-
(1995)
Tax Policy Handbook
-
-
Shome, P.1
-
52
-
-
0003251276
-
On the high-income laffer curve
-
J. Slemrod (Ed.) Cambridge University Press Cambridge
-
J. Slemrod On the high-income laffer curve In: J. Slemrod (Ed.), Tax progressivity and income inequality 1996 Cambridge University Press Cambridge
-
(1996)
Tax Progressivity and Income Inequality
-
-
Slemrod, J.1
-
53
-
-
78049396225
-
Inequality and the Evolution of Institutions of Taxation: Evidence from the Americas
-
Unpublished paper
-
Sokoloff, K. L., & Zolt, E. M. (2005). Inequality and the Evolution of Institutions of Taxation: Evidence from the Americas. Unpublished paper.
-
(2005)
-
-
Sokoloff, K.L.1
Zolt, E.M.2
|