In this chapter we analyze the reform and evolution of consumption taxes in Spain over recent decades, paying particular attention to the new developments stemming from the introduction of the VAT in 1986 and the modifications carried out to excise taxes in order to bring the Spanish tax system...

The aim of this chapter is to explain the most significant events during the lifetime of the personal income tax (PIT) which, since its introduction, has become the form of taxation most widely known by Spanish taxpayers. We will therefore describe its historical origins, analyze its...

This chapter deals with the evolution of tax administration in Spain from the initial stages of the democratic process, way back in the second half of the seventies, up to the present time. Given the relevance of the classical interrelation between the tax reform processes and tax administration...

This Working Paper on the property tax contains an Executive Summary and four chapters. In Chapter One we describe how the Jamaican property tax functions. In Chapter Two we present an analysis of various problems and issues that surround of the property tax. Chapter Three, which was co-authored...

As the governments of countries in Eastern Europe and the former Soviet Union continue to grapple with the challenges of transition, many significant policy developments have already taken place over the past six years, developments of interest to policymakers and economists alike. Conditions in...

In 2001 the Russian government introduced a bold reform of its tax system, which included the adoption of a flat-rate income tax. Until then, only a few countries, including the transition countries of Estonia , Latvia , and Lithuania , had adopted a flat-rate income tax. This reform has...

Fiscal experts have years proposed a holy trinity of tax reform options for developing countries: broader bases, lower rates, and better administration. The review in this paper of fifty years of experience auggests that what might be called the BBLR approach-- broader bases and lower rates --...

This paper presents an overview of taxation in the transitional economies of Central and Eastern Europe and the Former Soviet Union. The governments of transitional economies have been implementingsimultaneous reforms of legal, political, and economic institutions, reforms which are dependent...

On January 1 2002 the Mexican Congress approved the 2002 budget, ratifying a US $ 7.5 billion tax package, which included a new Income Tax Law. This tax package reflected a second attempt by President Vicente Fox’s government at comprehensive tax reform in Mexico during 2001. The first tax...

Pakistan’s tax system has undergone significant reforms over the last two decades, leading to the modernization of direct and indirect taxes. More recent times have seen the rationalization of income tax rates, the introduction of self-assessment for filing income taxes, some expansion of...