04534nam 2200649Ia 450 991045894910332120200520144314.01-282-79654-297866127965480-231-52007-710.7312/gord14862(CKB)2560000000050179(EBL)908765(OCoLC)674689470(SSID)ssj0000443094(PQKBManifestationID)12111913(PQKBTitleCode)TC0000443094(PQKBWorkID)10454498(PQKB)10401414(MiAaPQ)EBC908765(DE-B1597)458902(OCoLC)979574815(DE-B1597)9780231520072(Au-PeEL)EBL908765(CaPaEBR)ebr10419644(CaONFJC)MIL279654(EXLCZ)99256000000005017920091210d2010 uy 0engurcn|||||||||txtccrTaxation in developing countries[electronic resource] six case studies and policy implications /edited by Roger H. GordonNew York Columbia University Pressc20101 online resource (321 p.)Initiative for policy dialogue at ColumbiaDescription based upon print version of record.0-231-14862-3 Includes bibliographical references and index.Front matter --INITIATIVE FOR POLICY DIALOGUE AT COLUMBIA --CONTENTS --ACKNOWLEDGMENTS --ACRONYMS --Introduction: Overview of Tax Policy in Developing Countries /Gordon, Roger H. --CHAPTER 1. Development- Oriented Tax Policy /Stiglitz, Joseph E. --CHAPTER 2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries /Gordon, Roger H. --CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency /Cetrángolo, Oscar / Gómez Sabaini, Juan Carlos --CHAPTER 4. Tax System Reform in India /Rao, M. Govinda / Rao, R. Kavita --CHAPTER 5. History of Russian VAT /Koulayev, Sergei --CHAPTER. 6 Tax Reform in Kenya: Policy and Administrative Issues /Eissa, Nada O. / Jack, William --CHAPTER 7. Korea's Tax System: A Growth- Oriented Choice /Jun, Joosung --CHAPTER 8. Tax Structure and Tax Burden in Brazil: 1980- 2004 /Oliveira, José Teófilo / Giuberti, Ana Carolina --CONTRIBUTORS --INDEXTaxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.Initiative for Policy Dialogue at Columbia (Series)TaxationDeveloping countriesCase studiesTaxationDeveloping countriesElectronic books.TaxationTaxation336.2009172/4Gordon Roger H(Roger Hall),1949-1044978MiAaPQMiAaPQMiAaPQBOOK9910458949103321Taxation in developing countries2470907UNINA