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8 Relationship Between Income Tax Ratios and Growth Rates in Developing Countries A Cross-Country Analysis

8 Relationship Between Income Tax Ratios and Growth Rates in Developing Countries A Cross-Country Analysis »

Source: Supply-Side Tax Policy : Its Relevance to Developing Countries

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

This chapter presents some empirical evidence on the interrelationship between output growth and the reliance of the tax system on income taxes in developing countries, using cross-country and pooled cross-c...

9 Tax Structure for Efficiency and Supply-Side Economics in Developing Countries

9 Tax Structure for Efficiency and Supply-Side Economics in Developing Countries »

Source: Supply-Side Tax Policy : Its Relevance to Developing Countries

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

Supply-side economists stress minimizing the distortions that taxes, in general, and high and progressive taxes, in particular, inject into market decisions and believe that reforming the tax structures, in...

10 Rationality of Income Tax Incentives in Developing Countries A Supply-Side Look

10 Rationality of Income Tax Incentives in Developing Countries A Supply-Side Look »

Source: Supply-Side Tax Policy : Its Relevance to Developing Countries

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

This chapter examines tax incentives from the supply-side point of view and analyzes whether selective tax incentives can be used by developing countries to achieve the supply-side objectives of economic eff...

11 Are Export Duties Optimal in Developing Countries? Some Supply-Side Considerations

11 Are Export Duties Optimal in Developing Countries? Some Supply-Side Considerations »

Source: Supply-Side Tax Policy : Its Relevance to Developing Countries

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

Export duties play an important role in the revenue structures of developing countries. For these countries, export duties are a useful tool for raising revenue, since compared with their enormous financing...

12 Limitations of the Role of Tax Policy in Economic Development

12 Limitations of the Role of Tax Policy in Economic Development »

Source: Supply-Side Tax Policy : Its Relevance to Developing Countries

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

The role of taxation and associated incentives in development is one piece of a large puzzle. Tax incentives may assume importance if tax policy is seen to play an instrumental role in development. Tax polic...

PART I Overview and Summary

PART I Overview and Summary »

Source: Supply-Side Tax Policy : Its Relevance to Developing Countries

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

...

PART II Income Taxes and Growth: Evidence on Popular Supply-Side Tax Policy

PART II Income Taxes and Growth: Evidence on Popular Supply-Side Tax Policy »

Source: Supply-Side Tax Policy : Its Relevance to Developing Countries

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

...

PART III Tax Policy for Efficiency and Growth: Aspects of Basic Supply-Side Tax Policy

PART III Tax Policy for Efficiency and Growth: Aspects of Basic Supply-Side Tax Policy »

Source: Supply-Side Tax Policy : Its Relevance to Developing Countries

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

...

APPENDICES

APPENDICES »

Source: Supply-Side Tax Policy : Its Relevance to Developing Countries

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

APPENDIX I Statistical Tables Jitendra R. Modi, Somchai Richupan, and Chris Wu Many of the statistical tables included in this Appendix were...

19 Taxation of Enterprises and Their Owners

19 Taxation of Enterprises and Their Owners »

Source: Tax Law Design and Drafting, Volume 2

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

It is also obvious that the type of rules which we have been discussing, although they are unquestionably rules of binding law, have in no way the character of relig...