Tax Reform in Developing Countries

Name: Tax Reform in Developing Countries
Brand: Duke University Press
SKU: 9780822308980
Price: 1151 CZK
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Autor: Malcolm Gillis

Jazyk:

Vazba: Brožovaná

Vydavatel: Duke University Press

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This volume presents the work of experts (in most cases the very advisers who designed and helped im...

Informace o knize

Autor

Malcolm Gillis

Jazyk

Angličtina

Vazba

Kniha - Brožovaná

Stránek

554

EAN

9780822308980

ISBN

0822308983

Enbook ID

04936079

Vydavatel

Duke University Press

Hmotnost

666

Kompletní popis

This volume presents the work of experts (in most cases the very advisers who designed and helped implement the reforms) on the tax reform efforts of a dozen developing nations--from the restructuring of the economy of postwar Japan to the 1986 reforms in Jamaica. Among the many lessons learned from these efforts are that tax reform is most successful when tax administration is a central (rather than peripheral) focus of reform efforts, and when tax reform is specifically directed toward economic rather than noneconomic objectives.Other conclusions include the apparently mutually reinforcing nature of tax simplification and tax rate reduction, and the role of indirect tax reforms (such as the value-added tax) in successful reform undertakings.

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Tax Reform in Developing Countries

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