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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...
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...
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...
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 »
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...
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...
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...