Tax Reform in Developing Countries

Contents:

Acknowledgements

Introduction
James Alm and Jorge Martinez-Vazquez

PART I TRENDS IN TAX STRUCTURE
1. Roy W. Bahl and Richard M. Bird (2008), 'Tax Policy in Developing Countries: Looking Back-and Forward', National Tax Journal, LXI (2), June, 279-301

2. Saeid Mahdavi (2008), 'The Level and Composition of Tax Revenue in Developing Countries: Evidence from Unbalanced Panel Data', International Review of Economics and Finance, 17 (4), October, 607-17

3. Roger Gordon and Wei Li (2009), 'Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation', Journal of Public Economics, 93 (7-8), August, 855-66

4. Michael Keen and Ben Lockwood (2010), 'The Value Added Tax: Its Causes and Consequences', Journal of Development Economics, 92 (2), July, 138-51

5. Jorge Martinez-Vazquez, Violeta Vulovic, and Yongzheng Liu (2011), 'Direct Versus Indirect Taxation: Trends, Theory, and Economic Significance',in Emilio Albi and Jorge Martinez-Vazquez (eds), The Elgar Guide to Tax Systems, Chapter 2, Cheltenham, UK and Northampton, MA, USA: Edward Elgar Publishing Ltd, 37-92

6. Klara Sabirianova Peter, Steve Buttrick, and Denvil Duncan (2010), 'Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries', National Tax Journal, 63 (3), September, 447-78

7. Jorge Martinez-Vazquez and Robert M. McNab (2000), 'The Tax Reform Experiment in Transitional Countries', National Tax Journal, LIII (2), June, 273-98

8. Vito Tanzi and Howell H. Zee (2000), 'Tax Policy for Emerging Markets: Developing Countries', National Tax Journal, LIII (2), June, 299-322

PART II TAX REFORM AND REVENUES
9. Richard M. Bird, Jorge Martinez-Vazquez and Benno Torgler (2008), 'Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability', Economic Analysis and Policy, 38 (1), March, 55-71

10. Emmanuelle Auriol and Michael Warlters (2005), 'Taxation Base in Developing Countries', Journal of Public Economics, 89 (4), April, 625-46

PART III TAX REFORM AND INCOME DISTRIBUTION
11. Thomas Piketty and Nancy Qian (2009), 'Income Inequality and Progressive Income Taxation in China and India, 1986-2015', American Economic Journal: Applied Economics, 1 (2), April, 53-63

12. Jean-Yves Duclos, Paul Makdissi and Abdelkrim Araar (2014), 'Pro-Poor Indirect Tax Reforms, with an Application to Mexico', International Tax and Public Finance, 21 (1), February, 87-118

13. Dillon Alleyne (2007), 'The Evolution of Jamaica's Tax Burden', Public Finance Review, 35 (1), January, 150-71

14. Jorge Martinez-Vazquez, Violeta Vulovic and Blanca Moreno-Dodson (2012), 'The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries', Hacienda Publica Espanola/Review of Public Economics, 200 (4), 95-130

15. Richard M. Bird and Eric M. Zolt (2005), 'Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries', UCLA Law Review, 52 (6), August, 1627-95

16. Norman Gemmell and Oliver Morrissey (2005), 'Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries: How Little We Know', Development Policy Review, 23 (2), March, 131-44

17. Jorge Martinez-Vazquez (2008), 'The Impact of Budgets on the Poor: Tax and Expenditure Benefit Incidence Analysis', in Blanca Moreno-Dodson and Quentin Wodon (eds), Public Finance for Poverty Reduction, Chapter 5, Washington, DC: The World Bank, 113-62

PART IV TAX REFORM, EFFICIENCY AND GROWTH
18. Ehtisham Ahmad and Nicholas Stern (1984), 'The Theory of Reform and Indian Indirect Taxes', Journal of Public Economics, 25 (3), December, 259-98

19. David M. Newbery (1997), 'Optimal Tax Rates and Tax Design during Systemic Reform', Journal of Public Economics, 63 (2), January, 177-206

20. M. Shahe Emran and Joseph E. Stiglitz (2005), 'On Selective Indirect Tax Reform in Developing Countries', Journal of Public Economics, 89 (4), April, 599-623

21. Michael Keen (2008), 'VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries', Journal of Public Economics, 92 (10-11), October, 1892-906

22. Emmanuelle Auriol and Michael Warlters (2012), 'The Marginal Cost of Public Funds and Tax Reform in Africa', Journal of Development Economics, 97 (1), January, 58-72

23. Young Lee and Roger H. Gordon (2005), 'Tax Structure and Economic Growth', Journal of Public Economics, 89 (5-6), June, 1027-43

24. Jens Matthias Arnold, Bert Brys, Christopher Heady, Asa Johansson, Cyrille Schwellnus and Laura Vartia (2011), 'Tax Policy for Economic Recovery and Growth', Economic Journal, 121 (550), February, F59-F80

Index




Volume II

Acknowledgements

An introduction to both volumes by the editors appears in Volume I

PART I TAX REFORM AND FOREIGN DIRECT INVESTMENT
1. S.M. Ali Abbas and Alexander Klemm (2013), 'A Partial Race to the Bottom: Corporate Tax Developments in Emerging and
Developing Economies', International Tax and Public Finance, 20 (4), August, 596-617

2. Celine Azemar and Andrew Delios (2008), 'Tax Competition and FDI: The Special Case of Developing Countries', Journal of the Japanese and International Economies, 22 (1), March, 85-108

3. Timothy Goodspeed, Jorge Martinez-Vazquez and Li Zhang (2011), 'Public Policies and FDI Location: Differences between Developing and Developed Countries', FinanzArchiv/Public Finance Analysis, 67 (2), 171-91

4. Howell H. Zee, Janet G. Stotsky and Eduardo Ley (2002), 'Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries', World Development, 30 (9), September, 1497-1516

5. Alexander Klemm (2010), 'Causes, Benefits, and Risks of Business Tax Incentives', International Tax and Public Finance, 17 (3), June, 315-36

PART II TAX REFORM AND THE HARD-TO-TAX
6. James Alm, Jorge Martinez-Vazquez and Friedrich Schneider (2004), '"Sizing" the Problem of the Hard-to-Tax', in James Alm, Jorge Martinez-Vazquez and Sally Wallace (eds), Taxing the Hardto- Tax: Lessons from Theory and Practice, Chapter 2, Amsterdam, the Netherlands: Elsevier, 11-75

7. James Alm, Roy Bahl and Matthew N. Murray (1991), 'Tax Base Erosion in Developing Countries', Economic Development and Cultural Change, 39 (4), July, 849-72

8. Benjamin A. Olken and Monica Singhal (2011), 'Informal Taxation', American Economic Journal: Applied Economics, 3 (4), October, 1-28

9. Arindam Das-Gupta, Shanto Ghosh and Dilip Mookherjee (2004), 'Tax Administration Reform and Taxpayer Compliance in India', International Tax and Public Finance, 11 (5), September, 575-600

10. Henrik J. Kleven and Mazhar Waseem (2013), 'Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan', Quarterly Journal of Economics, 128 (2), May, 669-723

PART III TAX REFORM AND SUBNATIONAL TAXES
11. Roy Bahl and Richard Bird (2008), 'Subnational Taxes in Developing Countries: The Way Forward', Public Budgeting and Finance, 28 (4), Winter, 1-25

12. James Alm and Yongzheng Liu (2014), 'China's Tax-for-Fee Reform and Village Inequality', Oxford Development Studies, 42 (1), 38-64

13. Jorge Martinez-Vazquez (2007), 'Revenue Assignments in the Practice of Fiscal Decentralization', in Nuria Bosch and Jose M. Duran (eds), Fiscal Federalism and Political Decentralization: Lessons from Spain, Germany and Canada, Chapter 2, Cheltenham, UK and Northampton, MA, USA: Edward Elgar Publishing Ltd, 27-55

PART IV TAX REFORM AND TAX ADMINISTRATION
14. Richard Goode (1993), 'Tax Advice to Developing Countries: An Historical Survey', World Development, 21 (1), January, 37-53

15. Knud J. Munk (2008), 'Tax-Tariff Reform with Costs of Tax Administration', International Tax and Public Finance, 15 (6), December, 647-67

16. Lawrence W. Kenny and Stanley L. Winer (2006), 'Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime', International Tax and Public Finance, 13 (2-3), May, 181-215

17. Charles L. Vehorn (2011), 'Fiscal Adjustment in Developing Countries through Tax Administration Reform', Journal of Developing Areas, 45 (1), Fall, 323-38

18. Richard M. Bird (2004), 'Administrative Dimensions of Tax Reform', Asia-Pacific Tax Bulletin, 10 (3), March, 134-50

19. Jorge Martinez-Vazquez and Andrey Timofeev (2010), 'Choosing between Centralized and Decentralized Models of Tax Administration', International Journal of Public Administration, 33 (12-13), 601-19

PART V THE POLITICS OF TAX REFORM
20. Odd-Helge Fjeldstad and Mick Moore (2008), 'Tax Reform and State-Building in a Globalised World', in Deborah A. Braeutigam, Odd-Helge Fjeldstad and Mick Moore (eds), Taxation and State- Building in Developing Countries: Capacity and Consent, Chapter 10, Cambridge, UK: Cambridge University Press, 235-60, bibliography

21. John Toye (2000), 'Fiscal Crisis and Fiscal Reform in Developing Countries', Cambridge Journal of Economics, 24 (1), January, 21-44

22. Micael Castanheira, Gaetan Nicodeme and Paola Profeta (2012),' On the Political Economics of Tax Reforms: Survey and Empirical Assessment',International Tax and Public Finance, 19 (4), August, 598-624

23. Walter Hettich and Stanley L. Winer (1988), 'Economic and Political Foundations of Tax Structure', American Economic Review, 78 (4), September, 701-12

24. Antonis Adam (2009), 'Fiscal Reliance on Tariff Revenues: In Search of a Political Economy Explanation?', Review of Development Economics, 13 (4), November, 610-25

25. Malcolm Gillis (1985), 'Micro and Macroeconomics of Tax Reform: Indonesia', Journal of Development Economics, 19 (3), December, 221-54

Index

Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.

• Impostos
• Finanças públicas
• Economia do desenvolvimento