LEADER 04534nam 2200649Ia 450 001 9910458949103321 005 20200520144314.0 010 $a1-282-79654-2 010 $a9786612796548 010 $a0-231-52007-7 024 7 $a10.7312/gord14862 035 $a(CKB)2560000000050179 035 $a(EBL)908765 035 $a(OCoLC)674689470 035 $a(SSID)ssj0000443094 035 $a(PQKBManifestationID)12111913 035 $a(PQKBTitleCode)TC0000443094 035 $a(PQKBWorkID)10454498 035 $a(PQKB)10401414 035 $a(MiAaPQ)EBC908765 035 $a(DE-B1597)458902 035 $a(OCoLC)979574815 035 $a(DE-B1597)9780231520072 035 $a(Au-PeEL)EBL908765 035 $a(CaPaEBR)ebr10419644 035 $a(CaONFJC)MIL279654 035 $a(EXLCZ)992560000000050179 100 $a20091210d2010 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aTaxation in developing countries$b[electronic resource] $esix case studies and policy implications /$fedited by Roger H. Gordon 210 $aNew York $cColumbia University Press$dc2010 215 $a1 online resource (321 p.) 225 1 $aInitiative for policy dialogue at Columbia 300 $aDescription based upon print version of record. 311 $a0-231-14862-3 320 $aIncludes bibliographical references and index. 327 $tFront matter --$tINITIATIVE FOR POLICY DIALOGUE AT COLUMBIA --$tCONTENTS --$tACKNOWLEDGMENTS --$tACRONYMS --$tIntroduction: Overview of Tax Policy in Developing Countries /$rGordon, Roger H. --$tCHAPTER 1. Development- Oriented Tax Policy /$rStiglitz, Joseph E. --$tCHAPTER 2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries /$rGordon, Roger H. --$tCHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency /$rCetrángolo, Oscar / Gómez Sabaini, Juan Carlos --$tCHAPTER 4. Tax System Reform in India /$rRao, M. Govinda / Rao, R. Kavita --$tCHAPTER 5. History of Russian VAT /$rKoulayev, Sergei --$tCHAPTER. 6 Tax Reform in Kenya: Policy and Administrative Issues /$rEissa, Nada O. / Jack, William --$tCHAPTER 7. Korea's Tax System: A Growth- Oriented Choice /$rJun, Joosung --$tCHAPTER 8. Tax Structure and Tax Burden in Brazil: 1980- 2004 /$rOliveira, José Teófilo / Giuberti, Ana Carolina --$tCONTRIBUTORS --$tINDEX 330 $aTaxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies. 410 0$aInitiative for Policy Dialogue at Columbia (Series) 606 $aTaxation$zDeveloping countries$vCase studies 606 $aTaxation$zDeveloping countries 608 $aElectronic books. 615 0$aTaxation 615 0$aTaxation 676 $a336.2009172/4 701 $aGordon$b Roger H$g(Roger Hall),$f1949-$01044978 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910458949103321 996 $aTaxation in developing countries$92470907 997 $aUNINA