The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion … has externalities: tax evaders protect each other, because they tie down limited enforcement capacity. Thus, relatively … small tax rate cuts, which decrease incentives to evade taxes, can lead to increased revenues through spillovers - creating …

The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax … budget cuts. To help address these challenges, this paper encourages tax agencies to develop a tax compliance strategy for … legislative reforms that facilitate tax administration, and (4) improving communication programs. In each of these areas, the …

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which … taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis … reveals that some of the tax reforms implemented in the 1990s were generally pro-poor. The paper also examines business …

Systemic tax administration problems in many developing countries have led to a search for radical solutions. One such … proposed solution is tax farming. Tax farming is a system wherein the right to collect taxes is auctioned off to the highest … bidder. An analysis of the historical experience with tax farming shows that its purported administrative efficiency is …

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …

have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security … tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse …, including rationalization of collection and reporting of revenue data for policy formulation. …

Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax … lowering of the top marginal income tax rate would significantly benefit economic development and increase tax compliance, have … initiated a new stage of tax reforms. This paper reviews country experiences and suggests that (i) overall, there seems to be …

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique …