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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
DOI: http://dx.doi.org/10.5089/9780939934911.071
ISBN: 9780939934911
Keywords: tax evasion, tax incentives, taxation, tax rates, tax system
Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the...

The Caribbean: Enhancing Economic Integration »
Source: The Caribbean : Enhancing Economic Integration
Series: Departmental Papers / Policy Papers
Author(s): Sanjaya Panth , Paul Cashin , and W. Bauer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 09 October 2008
ISBN: 9781589067936
Keywords: tax incentives, fdi, preference erosion, trade preferences, exporting countries
The Caribbean has made substantial progress in recent years in implementing economic reforms, both at the national and regional level. The Caribbean: Enhancing Economic Integration examines the product of the effor...

1 Relevance of Supply-Side Tax Policy to Developing Countries A 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
Within the short span of a few years, “supply-side economics” has come to be considered in some quarters to be the “new” economics that is most relevant to policymaking for solving the economic problems of t...

2 A Simple Model of the Effects of Income Tax Rate Reductions on Economic Growth and Aggregate Supply »
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
Both mainstream neoclassical economists and popular supply-side writers have in recent years espoused the view that labor supply, investment, and savings may be a good deal more sensitive to their after-tax...

3 Are Labor Supply, Savings, and Investment Price-Sensitive in Developing Countries? A Survey of the Empirical Literature »
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 aims to summarize the available empirical estimates of the impact of a number of direct tax instruments on labor supply, investment, and savings in developing countries with a view to determinin...

4 Optimal Taxation of Financial Savings in Developing Countries Relevance of Supply-Side Tax Policies »
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 evaluates, for the case of developing countries, the potential impact of supply-side proposals for stimulating savings. Some supply-side economists argue, in the contex...

5 Income Taxes and Investment Some Empirical Relationships for 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
There has been growing interest in the issue of how supply-side policies might be used to affect the growth rates of developing countries. In particular, it has been suggested that taxes may well be powerful...

6 Determinants of Income Tax Evasion Role of Tax Rates, Shape of Tax Schedules, and Other Factors »
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 tax policy is based on the presumption that high rates of income tax and more progressive income tax rate schedules encourage income tax evasion and therefore the lowering of tax rates and the pr...

7 Evidence on the Laffer Curve The Cases of Jamaica and India »
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 evaluates the appropriateness of the tax reform proposals advocated by the so-called popular supply-side approach to economic policy in developing countries. The particular focus here is on the...

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...