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Critical issues in taxation and development [[electronic resource] /] / edited by Clemens Fuest and George R. Zodrow
| Critical issues in taxation and development [[electronic resource] /] / edited by Clemens Fuest and George R. Zodrow |
| Pubbl/distr/stampa | Cambridge, MA, : MIT Press, 2013 |
| Descrizione fisica | 1 online resource (253 p.) |
| Disciplina | 336.2009172/4 |
| Altri autori (Persone) |
FuestClemens <1968->
ZodrowGeorge R |
| Collana | CESifo seminar series |
| Soggetto topico |
Taxation - Developing countries
Tax evasion - Developing countries Economic development - Developing countries |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-262-31419-3
1-299-47015-7 0-262-31418-5 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Series Foreword; I; 1 Introduction; 2 Taxation and Development-Again; II; 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI; 4 Do Corruption and Taxation Affect Corporate Investment in Developing Countries?; 5 Investment Treaties and Hydrocarbon Taxation in Developing Countries; III; 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion; 7 International Profit Shifting and Multinational Firms in Developing Countries; 8 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion; IV
9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid?10 Taxation and Democracy in Developing Countries; Contributors; Index |
| Record Nr. | UNINA-9910452681803321 |
| Cambridge, MA, : MIT Press, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Critical issues in taxation and development [[electronic resource] /] / edited by Clemens Fuest and George R. Zodrow
| Critical issues in taxation and development [[electronic resource] /] / edited by Clemens Fuest and George R. Zodrow |
| Pubbl/distr/stampa | Cambridge, MA, : MIT Press, 2013 |
| Descrizione fisica | 1 online resource (253 p.) |
| Disciplina | 336.2009172/4 |
| Altri autori (Persone) |
FuestClemens <1968->
ZodrowGeorge R |
| Collana | CESifo seminar series |
| Soggetto topico |
Taxation - Developing countries
Tax evasion - Developing countries Economic development - Developing countries |
| ISBN |
0-262-31419-3
1-299-47015-7 0-262-31418-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Series Foreword; I; 1 Introduction; 2 Taxation and Development-Again; II; 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI; 4 Do Corruption and Taxation Affect Corporate Investment in Developing Countries?; 5 Investment Treaties and Hydrocarbon Taxation in Developing Countries; III; 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion; 7 International Profit Shifting and Multinational Firms in Developing Countries; 8 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion; IV
9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid?10 Taxation and Democracy in Developing Countries; Contributors; Index |
| Record Nr. | UNINA-9910779561203321 |
| Cambridge, MA, : MIT Press, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Critical issues in taxation and development / / edited by Clemens Fuest and George R. Zodrow
| Critical issues in taxation and development / / edited by Clemens Fuest and George R. Zodrow |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Cambridge, MA, : MIT Press, 2013 |
| Descrizione fisica | 1 online resource (253 p.) |
| Disciplina | 336.2009172/4 |
| Altri autori (Persone) |
FuestClemens <1968->
ZodrowGeorge R |
| Collana | CESifo seminar series |
| Soggetto topico |
Taxation - Developing countries
Tax evasion - Developing countries Economic development - Developing countries |
| ISBN |
0-262-31419-3
1-299-47015-7 0-262-31418-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Series Foreword; I; 1 Introduction; 2 Taxation and Development-Again; II; 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI; 4 Do Corruption and Taxation Affect Corporate Investment in Developing Countries?; 5 Investment Treaties and Hydrocarbon Taxation in Developing Countries; III; 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion; 7 International Profit Shifting and Multinational Firms in Developing Countries; 8 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion; IV
9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid?10 Taxation and Democracy in Developing Countries; Contributors; Index |
| Record Nr. | UNINA-9910817240603321 |
| Cambridge, MA, : MIT Press, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Peasants versus city-dwellers [[electronic resource] ] : taxation and the burden of economic development / / Raaj K. Sah, Joseph E. Stiglitz
| Peasants versus city-dwellers [[electronic resource] ] : taxation and the burden of economic development / / Raaj K. Sah, Joseph E. Stiglitz |
| Autore | Sah Raaj Kumar |
| Pubbl/distr/stampa | Oxford, : Clarendon Press, 1992 |
| Descrizione fisica | 1 online resource (238 p.) |
| Disciplina | 338.90091724 |
| Altri autori (Persone) | StiglitzJoseph E |
| Soggetto topico |
Rural development - Developing countries
Rural poor - Taxation - Developing countries Income distribution - Developing countries Taxation - Developing countries |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-281-97821-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
PREFACE; Contents; PART I: AN INTRODUCTION TO ISSUES AND METHODOLOGY; 1. INTRODUCTION; 1.1 Normative versus Positive Analysis; 1.2 Analysis under Limited Data Availability; 1.3 Policy and Political Economy; 1.4 General-Equilibrium Analysis; 1.5 The Structure of the Book; 1.6 The Nature of the Results; 1.7 Some Remarks on the Role of Theory; 2. THE OBJECTIVES AND INSTRUMENTS OF GOVERNMENT POLICY AND THE STRUCTURE OF THE ECONOMY IN LDCs; 2.1 Stated Objectives of Food-Related Policies; 2.2 Putting Agricultural Policies in Perspective; 2.3 The Economic Structure of LDCs; 2.4 Concluding Remarks
3. AN APPROACH TO APPLIED WELFARE ECONOMICS3.1 Introduction; 3.2 Theoretical Background; 3.3 Applied Welfare Economics for LDCs; PART II: INTER-SECTORAL TAXATION POLICIES; 4. RURAL-URBAN PRICES IN OPEN ECONOMIES; 4.1 Introduction; 4.2 A Simple Model; 4.3 Analysis of Changes in Agricultural and Industrial Prices; 4.4 Price-Productivity Effects; Appendix; 5. THE PRICE SCISSORS IN OPEN ECONOMIES; 5.1 Introduction; 5.2 Effects on the Investible Surplus of Changes in the Price Scissors; 5.3 Welfare Effects of Changing the Price Scissors; 5.4 Optimal Price Scissors; 5.5 Concluding Remarks 6. THE PRICE SCISSORS IN CLOSED AND PARTIALLY CLOSED SOCIALIST ECONOMIES6.1 Introduction; 6.2 The Model; 6.3 Reform in the Price Scissors; 6.4 Optimal Price Scissors; 6.5 Economies with Traded and Non-Traded Goods; 6.6 Concluding Remarks; Appendix; 7. THE SOVIET INDUSTRIALIZATION DEBATE AND COLLECTIVIZATION; 7.1 Introduction; 7.2 Preobrazhensky's Propositions; 7.3 The Correct Size of the Price Scissors; 7.4 Collectivization; 7.5 A Postscript on the Soviet Debate; PART III: THE RURAL SECTOR; 8. INCOME DISTRIBUTION AND ALTERNATIVE ORGANIZATIONAL FORMS WITHIN THE RURAL SECTOR; 8.1 Introduction 8.2 Distributional Effects8.3 Alternative Forms of Rural Organization; 8.4 Effects of Wages and Prices on Rural Productivity; 8.5 Concluding Remarks; 9. TAXES AND SUBSIDIES ON DIFFERENT GOODS IN THE RURAL SECTOR; 9.1 Introduction; 9.2 A General Formulation; 9.3 Informationally Parsimonious Pareto-Improving Price Reforms for Cash-Crops and Manufactured Inputs; 9.4 Should Some Cash-Crops or Manufactured Inputs be Taxed and Others Subsidized?; 9.5 Some Caveats; Appendix; PART IV: THE URBAN SECTOR; 10. THE IMPACT OF URBAN WAGE AND EMPLOYMENT DETERMINATION ON TAXATION POLICIES; 10.1 Introduction 10.2 A General Formulation of Urban Wage-Determination10.3 Urban-Rural Prices with an Endogenous Urban Wage; 10.4 Price Scissors with Endogenous Wages; 10.5 Endogenous Urban Wage versus Government-Controlled Urban Wage: Which is the Appropriate Assumption for LDCs?; 10.6 Note on the Urban Wage Fixed in Terms of the Utility Level; 10.7 Urban Unemployment; 11. SOME ASPECTS OF THE WAGE-PRODUCTIVITY HYPOTHESIS THAT ARE RELEVANT FOR TAXATION ANALYSIS; 11.1 Introduction; 11.2 Why Do Wages and Prices Affect Productivity?; 11.3 A Model of Wages, Prices, Productivity, and Unemployment 12. TAXES AND SUBSIDIES ON DIFFERENT GOODS IN THE URBAN SECTOR |
| Record Nr. | UNINA-9910454148103321 |
Sah Raaj Kumar
|
||
| Oxford, : Clarendon Press, 1992 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Peasants versus city-dwellers [[electronic resource] ] : taxation and the burden of economic development / / Raaj K. Sah, Joseph E. Stiglitz
| Peasants versus city-dwellers [[electronic resource] ] : taxation and the burden of economic development / / Raaj K. Sah, Joseph E. Stiglitz |
| Autore | Sah Raaj Kumar |
| Pubbl/distr/stampa | Oxford, : Clarendon Press, 1992 |
| Descrizione fisica | 1 online resource (238 p.) |
| Disciplina | 338.90091724 |
| Altri autori (Persone) | StiglitzJoseph E |
| Soggetto topico |
Rural development - Developing countries
Rural poor - Taxation - Developing countries Income distribution - Developing countries Taxation - Developing countries |
| ISBN | 1-281-97821-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
PREFACE; Contents; PART I: AN INTRODUCTION TO ISSUES AND METHODOLOGY; 1. INTRODUCTION; 1.1 Normative versus Positive Analysis; 1.2 Analysis under Limited Data Availability; 1.3 Policy and Political Economy; 1.4 General-Equilibrium Analysis; 1.5 The Structure of the Book; 1.6 The Nature of the Results; 1.7 Some Remarks on the Role of Theory; 2. THE OBJECTIVES AND INSTRUMENTS OF GOVERNMENT POLICY AND THE STRUCTURE OF THE ECONOMY IN LDCs; 2.1 Stated Objectives of Food-Related Policies; 2.2 Putting Agricultural Policies in Perspective; 2.3 The Economic Structure of LDCs; 2.4 Concluding Remarks
3. AN APPROACH TO APPLIED WELFARE ECONOMICS3.1 Introduction; 3.2 Theoretical Background; 3.3 Applied Welfare Economics for LDCs; PART II: INTER-SECTORAL TAXATION POLICIES; 4. RURAL-URBAN PRICES IN OPEN ECONOMIES; 4.1 Introduction; 4.2 A Simple Model; 4.3 Analysis of Changes in Agricultural and Industrial Prices; 4.4 Price-Productivity Effects; Appendix; 5. THE PRICE SCISSORS IN OPEN ECONOMIES; 5.1 Introduction; 5.2 Effects on the Investible Surplus of Changes in the Price Scissors; 5.3 Welfare Effects of Changing the Price Scissors; 5.4 Optimal Price Scissors; 5.5 Concluding Remarks 6. THE PRICE SCISSORS IN CLOSED AND PARTIALLY CLOSED SOCIALIST ECONOMIES6.1 Introduction; 6.2 The Model; 6.3 Reform in the Price Scissors; 6.4 Optimal Price Scissors; 6.5 Economies with Traded and Non-Traded Goods; 6.6 Concluding Remarks; Appendix; 7. THE SOVIET INDUSTRIALIZATION DEBATE AND COLLECTIVIZATION; 7.1 Introduction; 7.2 Preobrazhensky's Propositions; 7.3 The Correct Size of the Price Scissors; 7.4 Collectivization; 7.5 A Postscript on the Soviet Debate; PART III: THE RURAL SECTOR; 8. INCOME DISTRIBUTION AND ALTERNATIVE ORGANIZATIONAL FORMS WITHIN THE RURAL SECTOR; 8.1 Introduction 8.2 Distributional Effects8.3 Alternative Forms of Rural Organization; 8.4 Effects of Wages and Prices on Rural Productivity; 8.5 Concluding Remarks; 9. TAXES AND SUBSIDIES ON DIFFERENT GOODS IN THE RURAL SECTOR; 9.1 Introduction; 9.2 A General Formulation; 9.3 Informationally Parsimonious Pareto-Improving Price Reforms for Cash-Crops and Manufactured Inputs; 9.4 Should Some Cash-Crops or Manufactured Inputs be Taxed and Others Subsidized?; 9.5 Some Caveats; Appendix; PART IV: THE URBAN SECTOR; 10. THE IMPACT OF URBAN WAGE AND EMPLOYMENT DETERMINATION ON TAXATION POLICIES; 10.1 Introduction 10.2 A General Formulation of Urban Wage-Determination10.3 Urban-Rural Prices with an Endogenous Urban Wage; 10.4 Price Scissors with Endogenous Wages; 10.5 Endogenous Urban Wage versus Government-Controlled Urban Wage: Which is the Appropriate Assumption for LDCs?; 10.6 Note on the Urban Wage Fixed in Terms of the Utility Level; 10.7 Urban Unemployment; 11. SOME ASPECTS OF THE WAGE-PRODUCTIVITY HYPOTHESIS THAT ARE RELEVANT FOR TAXATION ANALYSIS; 11.1 Introduction; 11.2 Why Do Wages and Prices Affect Productivity?; 11.3 A Model of Wages, Prices, Productivity, and Unemployment 12. TAXES AND SUBSIDIES ON DIFFERENT GOODS IN THE URBAN SECTOR |
| Record Nr. | UNINA-9910782843103321 |
|
Sah Raaj Kumar
|
||
| Oxford, : Clarendon Press, 1992 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Peasants versus city-dwellers [[electronic resource] ] : taxation and the burden of economic development / / Raaj K. Sah, Joseph E. Stiglitz
| Peasants versus city-dwellers [[electronic resource] ] : taxation and the burden of economic development / / Raaj K. Sah, Joseph E. Stiglitz |
| Autore | Sah Raaj Kumar |
| Pubbl/distr/stampa | Oxford, : Clarendon Press, 1992 |
| Descrizione fisica | 1 online resource (238 p.) |
| Disciplina | 338.90091724 |
| Altri autori (Persone) | StiglitzJoseph E |
| Soggetto topico |
Rural development - Developing countries
Rural poor - Taxation - Developing countries Income distribution - Developing countries Taxation - Developing countries |
| ISBN | 1-281-97821-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
PREFACE; Contents; PART I: AN INTRODUCTION TO ISSUES AND METHODOLOGY; 1. INTRODUCTION; 1.1 Normative versus Positive Analysis; 1.2 Analysis under Limited Data Availability; 1.3 Policy and Political Economy; 1.4 General-Equilibrium Analysis; 1.5 The Structure of the Book; 1.6 The Nature of the Results; 1.7 Some Remarks on the Role of Theory; 2. THE OBJECTIVES AND INSTRUMENTS OF GOVERNMENT POLICY AND THE STRUCTURE OF THE ECONOMY IN LDCs; 2.1 Stated Objectives of Food-Related Policies; 2.2 Putting Agricultural Policies in Perspective; 2.3 The Economic Structure of LDCs; 2.4 Concluding Remarks
3. AN APPROACH TO APPLIED WELFARE ECONOMICS3.1 Introduction; 3.2 Theoretical Background; 3.3 Applied Welfare Economics for LDCs; PART II: INTER-SECTORAL TAXATION POLICIES; 4. RURAL-URBAN PRICES IN OPEN ECONOMIES; 4.1 Introduction; 4.2 A Simple Model; 4.3 Analysis of Changes in Agricultural and Industrial Prices; 4.4 Price-Productivity Effects; Appendix; 5. THE PRICE SCISSORS IN OPEN ECONOMIES; 5.1 Introduction; 5.2 Effects on the Investible Surplus of Changes in the Price Scissors; 5.3 Welfare Effects of Changing the Price Scissors; 5.4 Optimal Price Scissors; 5.5 Concluding Remarks 6. THE PRICE SCISSORS IN CLOSED AND PARTIALLY CLOSED SOCIALIST ECONOMIES6.1 Introduction; 6.2 The Model; 6.3 Reform in the Price Scissors; 6.4 Optimal Price Scissors; 6.5 Economies with Traded and Non-Traded Goods; 6.6 Concluding Remarks; Appendix; 7. THE SOVIET INDUSTRIALIZATION DEBATE AND COLLECTIVIZATION; 7.1 Introduction; 7.2 Preobrazhensky's Propositions; 7.3 The Correct Size of the Price Scissors; 7.4 Collectivization; 7.5 A Postscript on the Soviet Debate; PART III: THE RURAL SECTOR; 8. INCOME DISTRIBUTION AND ALTERNATIVE ORGANIZATIONAL FORMS WITHIN THE RURAL SECTOR; 8.1 Introduction 8.2 Distributional Effects8.3 Alternative Forms of Rural Organization; 8.4 Effects of Wages and Prices on Rural Productivity; 8.5 Concluding Remarks; 9. TAXES AND SUBSIDIES ON DIFFERENT GOODS IN THE RURAL SECTOR; 9.1 Introduction; 9.2 A General Formulation; 9.3 Informationally Parsimonious Pareto-Improving Price Reforms for Cash-Crops and Manufactured Inputs; 9.4 Should Some Cash-Crops or Manufactured Inputs be Taxed and Others Subsidized?; 9.5 Some Caveats; Appendix; PART IV: THE URBAN SECTOR; 10. THE IMPACT OF URBAN WAGE AND EMPLOYMENT DETERMINATION ON TAXATION POLICIES; 10.1 Introduction 10.2 A General Formulation of Urban Wage-Determination10.3 Urban-Rural Prices with an Endogenous Urban Wage; 10.4 Price Scissors with Endogenous Wages; 10.5 Endogenous Urban Wage versus Government-Controlled Urban Wage: Which is the Appropriate Assumption for LDCs?; 10.6 Note on the Urban Wage Fixed in Terms of the Utility Level; 10.7 Urban Unemployment; 11. SOME ASPECTS OF THE WAGE-PRODUCTIVITY HYPOTHESIS THAT ARE RELEVANT FOR TAXATION ANALYSIS; 11.1 Introduction; 11.2 Why Do Wages and Prices Affect Productivity?; 11.3 A Model of Wages, Prices, Productivity, and Unemployment 12. TAXES AND SUBSIDIES ON DIFFERENT GOODS IN THE URBAN SECTOR |
| Record Nr. | UNINA-9910811389503321 |
|
Sah Raaj Kumar
|
||
| Oxford, : Clarendon Press, 1992 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Reform by numbers [[electronic resource] ] : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand
| Reform by numbers [[electronic resource] ] : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, 2012 |
| Descrizione fisica | 1 online resource (174 p.) |
| Disciplina | 352.4/4091724 |
| Altri autori (Persone) |
CantensThomas
IrelandRobert RaballandGaël |
| Collana | Directions in development |
| Soggetto topico |
Customs administration - Developing countries
Taxation - Developing countries Tax administration and procedure - Developing countries |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-83539-8
0-8213-9714-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990's
The Perverse Effects or Misuse of a Method of Performance Evaluation From the Production of Indicators to Contracting: Procedures Constructed around Numbers; Some of the Results from the New Method; Tables; 2.1 Delayed Entry of Customs Assessments; 2.2 Percentage of Adjusted Declarations as a Proportion of All Declarations Rerouted from the Yellow to the Red Channel; 2.3 Customs Inspectors' Hours at Work; Conclusion; Figures; 2.1 Evolution of Time Scales by Operators, 2008-12; 2.2 Evolution of the Volume of Imports and the Amount of Duties Paid, 2007-12; Notes; References Chapter 3 The Revenue Imperative in Cameroon Cameroon's Experiment in Management by Objectives; Dealing in Numbers; Under the Sway of the Revenue Imperative; Performance-Based Management at the Taxpaying Interface; Notes; References; Chapter 4 Measuring Performance in the French Customs Administration; Performance: From National to Local; 4.1 French Customs Performance Plan; Map; 4.1 French Interregional Customs Directorates; From Measurement of Activity to Measurement of Performance: The Difficulty of Producing Indicators; 4.2 Sample Indicator; Performance-Managed Services 4.1 Efficiency of Monitoring Teams Conclusion; 4.2 Effectiveness and Efficiency of Customs Offices; Notes; Reference; Chapter 5 Inspecting Less to Inspect Better; Statistical Scoring Techniques for Measuring Risk: An Innovative Tool for Customs; 5.1 Information Flows on Customs Fraud Theoretically Available to Customs Administrations; Experience in West Africa: The Case of Senegal; 5.2 Decision Tree Envisaged by TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011 5.2 Assignment to Strict Inspection Channels (Red, Orange, and Yellow) and Outcomes of Inspections, 2011 Data Mining: An Accelerator for Customs Modernization; Conclusion; Notes; References; Chapter 6 Mirror Trade Statistics: A Tool to Help Identify Customs Fraud; Data Accuracy and Methodological Issues; The Main Findings of the Cameroon Case Study; 6.1 Percentage of Import Value Reported in Kilograms in the Mirror Database; 6.2 Quantity, Value, and Value Density for Products from China; 6.3 Quantity, Value, and Value Density for M1-M3; 6.4 Quantity, Value, and Value Density for X2 from China 6.5 Value and Total Duties and Taxes for Spare Parts Y2 from China |
| Record Nr. | UNINA-9910462316203321 |
| Washington, D.C., : World Bank, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Reform by numbers : : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand
| Reform by numbers : : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , 2012 |
| Descrizione fisica | pages cm |
| Disciplina | 352.4/4091724 |
| Altri autori (Persone) |
CantensThomas
IrelandRobert (Robert Sean) RaballandGaël |
| Collana | Directions in development |
| Soggetto topico |
Customs administration - Developing countries
Taxation - Developing countries Tax administration and procedure - Developing countries |
| ISBN |
1-283-83539-8
0-8213-9714-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990's
The Perverse Effects or Misuse of a Method of Performance Evaluation From the Production of Indicators to Contracting: Procedures Constructed around Numbers; Some of the Results from the New Method; Tables; 2.1 Delayed Entry of Customs Assessments; 2.2 Percentage of Adjusted Declarations as a Proportion of All Declarations Rerouted from the Yellow to the Red Channel; 2.3 Customs Inspectors' Hours at Work; Conclusion; Figures; 2.1 Evolution of Time Scales by Operators, 2008-12; 2.2 Evolution of the Volume of Imports and the Amount of Duties Paid, 2007-12; Notes; References Chapter 3 The Revenue Imperative in Cameroon Cameroon's Experiment in Management by Objectives; Dealing in Numbers; Under the Sway of the Revenue Imperative; Performance-Based Management at the Taxpaying Interface; Notes; References; Chapter 4 Measuring Performance in the French Customs Administration; Performance: From National to Local; 4.1 French Customs Performance Plan; Map; 4.1 French Interregional Customs Directorates; From Measurement of Activity to Measurement of Performance: The Difficulty of Producing Indicators; 4.2 Sample Indicator; Performance-Managed Services 4.1 Efficiency of Monitoring Teams Conclusion; 4.2 Effectiveness and Efficiency of Customs Offices; Notes; Reference; Chapter 5 Inspecting Less to Inspect Better; Statistical Scoring Techniques for Measuring Risk: An Innovative Tool for Customs; 5.1 Information Flows on Customs Fraud Theoretically Available to Customs Administrations; Experience in West Africa: The Case of Senegal; 5.2 Decision Tree Envisaged by TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011 5.2 Assignment to Strict Inspection Channels (Red, Orange, and Yellow) and Outcomes of Inspections, 2011 Data Mining: An Accelerator for Customs Modernization; Conclusion; Notes; References; Chapter 6 Mirror Trade Statistics: A Tool to Help Identify Customs Fraud; Data Accuracy and Methodological Issues; The Main Findings of the Cameroon Case Study; 6.1 Percentage of Import Value Reported in Kilograms in the Mirror Database; 6.2 Quantity, Value, and Value Density for Products from China; 6.3 Quantity, Value, and Value Density for M1-M3; 6.4 Quantity, Value, and Value Density for X2 from China 6.5 Value and Total Duties and Taxes for Spare Parts Y2 from China |
| Record Nr. | UNINA-9910786501303321 |
| Washington, D.C. : , : World Bank, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Reform by numbers : : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand
| Reform by numbers : : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , 2012 |
| Descrizione fisica | pages cm |
| Disciplina | 352.4/4091724 |
| Altri autori (Persone) |
CantensThomas
IrelandRobert (Robert Sean) RaballandGaël |
| Collana | Directions in development |
| Soggetto topico |
Customs administration - Developing countries
Taxation - Developing countries Tax administration and procedure - Developing countries |
| ISBN |
1-283-83539-8
0-8213-9714-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990's
The Perverse Effects or Misuse of a Method of Performance Evaluation From the Production of Indicators to Contracting: Procedures Constructed around Numbers; Some of the Results from the New Method; Tables; 2.1 Delayed Entry of Customs Assessments; 2.2 Percentage of Adjusted Declarations as a Proportion of All Declarations Rerouted from the Yellow to the Red Channel; 2.3 Customs Inspectors' Hours at Work; Conclusion; Figures; 2.1 Evolution of Time Scales by Operators, 2008-12; 2.2 Evolution of the Volume of Imports and the Amount of Duties Paid, 2007-12; Notes; References Chapter 3 The Revenue Imperative in Cameroon Cameroon's Experiment in Management by Objectives; Dealing in Numbers; Under the Sway of the Revenue Imperative; Performance-Based Management at the Taxpaying Interface; Notes; References; Chapter 4 Measuring Performance in the French Customs Administration; Performance: From National to Local; 4.1 French Customs Performance Plan; Map; 4.1 French Interregional Customs Directorates; From Measurement of Activity to Measurement of Performance: The Difficulty of Producing Indicators; 4.2 Sample Indicator; Performance-Managed Services 4.1 Efficiency of Monitoring Teams Conclusion; 4.2 Effectiveness and Efficiency of Customs Offices; Notes; Reference; Chapter 5 Inspecting Less to Inspect Better; Statistical Scoring Techniques for Measuring Risk: An Innovative Tool for Customs; 5.1 Information Flows on Customs Fraud Theoretically Available to Customs Administrations; Experience in West Africa: The Case of Senegal; 5.2 Decision Tree Envisaged by TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011 5.2 Assignment to Strict Inspection Channels (Red, Orange, and Yellow) and Outcomes of Inspections, 2011 Data Mining: An Accelerator for Customs Modernization; Conclusion; Notes; References; Chapter 6 Mirror Trade Statistics: A Tool to Help Identify Customs Fraud; Data Accuracy and Methodological Issues; The Main Findings of the Cameroon Case Study; 6.1 Percentage of Import Value Reported in Kilograms in the Mirror Database; 6.2 Quantity, Value, and Value Density for Products from China; 6.3 Quantity, Value, and Value Density for M1-M3; 6.4 Quantity, Value, and Value Density for X2 from China 6.5 Value and Total Duties and Taxes for Spare Parts Y2 from China |
| Record Nr. | UNINA-9910822903503321 |
| Washington, D.C. : , : World Bank, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax avoidance and anti-avoidance measures in major developing economies [[electronic resource] /] / Phyllis Lai Lan Mo ; foreword by Tang Yunwei
| Tax avoidance and anti-avoidance measures in major developing economies [[electronic resource] /] / Phyllis Lai Lan Mo ; foreword by Tang Yunwei |
| Autore | Mo Phyllis Lai Lan <1959-> |
| Pubbl/distr/stampa | Westport, Conn. ; ; London, : Praeger, 2003 |
| Descrizione fisica | 1 online resource (222 p.) |
| Disciplina |
336.2/06/091724
336.206091724 |
| Soggetto topico |
Tax administration and procedure - Developing countries
Tax evasion - Developing countries Taxation - Developing countries |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-282-41753-3
9786612417535 0-313-05371-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Tables; Foreword; Preface; 1 The Nature and Emerging Significance of Tax Avoidance in Developing Economies; 2 Tax Systems in Major Developing Economies; 3 Tax Avoidance and Anti-Avoidance Measures; 4 An Empirical Study on Tax Noncompliance in China; 5 Summary and Implications; Appendix 1 Translated Extracts of Income Tax Law of the People's Republic of China Concerning Foreign Investment Enterprises and Foreign Enterprises; Appendix 2 Translated Extracts of Tax Administration and Collection Law of the People's Republic of China; Bibliography; Index |
| Record Nr. | UNINA-9910451998303321 |
|
Mo Phyllis Lai Lan <1959->
|
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| Westport, Conn. ; ; London, : Praeger, 2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
