메뉴 건너뛰기




Volumn 16, Issue 6, 2005, Pages 928-946

The limited role of the personal income tax in developing countries

Author keywords

Consumption tax; Income tax; Redistribution

Indexed keywords


EID: 29944441498     PISSN: 10490078     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.asieco.2005.09.001     Document Type: Article
Times cited : (65)

References (55)
  • 1
    • 0030547736 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • (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
  • 6
    • 29944434936 scopus 로고    scopus 로고
    • (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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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
  • 20
    • 4244049621 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • (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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.