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 …

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom … interdependence in CIT rate setting in Eastern Europe and that (ii) the recent CIT cut in Moldova may intensify tax competition in the … discusses implications of tax competition for Eastern Europe and finds that FDI flows will not be much affected, tax revenues …

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax … competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to … this. This is complemented by other arguments for and against tax incentives, and by an illustrative analysis of different …

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the … macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic … perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate …

effects of replacing turnover and financial transaction taxes in Brazil by a consumption tax. In order to approximate Brazil … debt. Despite an increase in the average consumption tax rate in the first years after the reform, a majority of … adjustment effort carried on by the Brazilian government was an obstacle to the implementation of a more efficient tax system. …

This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major … hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of …-intensive industries should be avoided. The proposals in this paper aim at efficiency and equity in the tax system rather than revenue …

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries … respect to tax rates and revenue ratios over the last some 20 years, and discusses selected structural reform initiatives that … with the restructuring of corporate tax, the impact of corporate taxes on FDI, key reform initiatives including dual income …

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply … progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform … need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in …