In preparing this paper we have examined all the major tax systems in the Dominican Republic except the property tax. Our focus was both on the short term revenue requirements of the government as well as on the tax reform measures that are needed in order to meet the longer term revenue...

At the present time the tax mix in the TRNC consists of an income tax at both the individual and corporate levels. The corporation income tax is partially integrated with the personal income tax system. In addition, at both the individual and the firm level there are social security...

Tax analysis and forecasting of revenues are of critical importance to governments in ensuring stability in tax and expenditure policies. To augment timely and effective analysis of the revenue aspects of the fiscal policy, governments have increasingly turned toward in-house tax policy units...

Despite the fact that all developed economies levy broadly-based indirect taxes alongside direct taxes, little theory is devoted to explaining the direct-indirect tax mix. Our purpose is to show that if different taxes have different evasion characteristics, some optimal tax mix emerges...

This paper takes a broad approach in the sense that only the fundamental structure elements of each tax system are considered as part of the benchmark tax system. Moreover, this paper will go beyond the traditional tax expenditure reporting by taking into account an ideal tax system with minor...

We report on the nature of a utility optimizing transfer from one regional government to another when local public goods are present. Computer examples reveal that small differences in regional endowments result in large differences in equilibrium outcomes for two regions, under optimal...

Gaming represents a relatively easy source of taxation revenue. As a result gambling is taxed more highly than most other service or entertainment activities because the demand for wagering is relatively insensitive to its price and the excess burden of such taxes on recreational gamblers may...

Reengineering or reforming a tax system in low-income countries such as Nepal Malawi or Bolivia is a more challenging, or a more interesting, task than undertaking a tax reform in a typical high income industrial country. The greatest challenge is to design a tax system that will appropriately...

Vietnam is an Asian country with a population of about 70million and annual per capita income of US $190-200. Despite its current status as one of the poorest countries in the world, it has tremendous potential for growth because of its abundant natural resources and an excellent human resource...

HID has been active in the area of tax reform for the past twenty years. This work began in 1975, with a study of mineral taxation in Bolivia and has continued through projects in a wide range of countries including: Indonesia ( mining taxation, 1976-1997, comprehensive tax reform, 1981-1986,...