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Populist fiscal policy
Khemani, Stuti - 2008
-and obtains the opposite prediction. According to this model, public spending and taxes are lower under coalition governments that …
Persistent link: https://www.econbiz.de/10010520997
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Costs of taxation and the benefits of public goods : the role of income effects
Martin, Will - 2005
"The fact that raising taxes can increase taxed labor supply through income effects is frequently used to justify much … lower measures of the marginal welfare cost of taxes and greater public good provision than indicated by traditional …-and will provide the same result-as long as the income effects of both taxes and public good provision are incorporated in a …
Persistent link: https://www.econbiz.de/10010522500
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Tax policy to reduce carbon emissions in South Africa
Devarajan, Shantayanan (contributor) - 2009
, the authors explore the impact of a carbon tax relative to alternative energy taxes on economic welfare. Using a … content. The authors consider a "pure" carbon tax as well as various proxy taxes such as those on energy or energy …
Persistent link: https://www.econbiz.de/10011394227
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Managing the effects of tax expenditures on national budgets
Swift, Zhicheng Li - 2006
"Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be...
Persistent link: https://www.econbiz.de/10010522134
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How tax policy and incentives affect foreign direct investment : a review
Morisset, Jacques - 2000
less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however …
Persistent link: https://www.econbiz.de/10010524219
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Pakistan - Tax Policy Report : Tapping Tax Bases for Development - Summary Report
World Bank - 2012
The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP) ratio by around 3.5 percentage points over the next five years. In order to ensure a healthy long-run economic development, Pakistan needs to embrace substantial changes in tax...
Persistent link: https://www.econbiz.de/10012550857
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Pakistan - Tax Policy Report : Tapping Tax Bases for Development - Full Report
World Bank - 2012
The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP) ratio by around 3.5 percentage points over the next five years. In order to ensure a healthy long-run economic development, Pakistan needs to embrace substantial changes in tax...
Persistent link: https://www.econbiz.de/10012550858
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Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment : Tools for the Assessment of Tax Incentives
International Monetary Fund - 2015
This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs...
Persistent link: https://www.econbiz.de/10012644783
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Options for Low Income Countries Effective and Efficient Use of Tax Incentives for Investment : A Report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
International Monetary Fund - 2015
services or social support, or requiring higher taxes on other activities. This paper responds to a request of the G20 …
Persistent link: https://www.econbiz.de/10012644784
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Enhancing Non-SACU Revenue in Swaziland : Improving Tax Policy and Administration
World Bank - 2013
therefore more relevant than ever. This initial preparation provides ample room to rapidly improve both the design of taxes and …
Persistent link: https://www.econbiz.de/10012557887