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Tax policy to reduce carbon emissions in South Africa
Devarajan, Shantayanan (contributor) - 2009
"Noting that South Africa may be one of the few African countries that could contribute to mitigating climate change, the authors explore the impact of a carbon tax relative to alternative energy taxes on economic welfare. Using a disaggregate general-equilibrium model of the South African...
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
Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a...
Persistent link: https://www.econbiz.de/10010524219
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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
Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there are many examples in which they are reported to be...
Persistent link: https://www.econbiz.de/10012644784
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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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Enhancing Non-SACU Revenue in Swaziland : Improving Tax Policy and Administration
World Bank - 2013
The collapse of Southern African Customs Union (SACU) revenue in 2009 has caused the Government to consider enhancing new sources of revenue in earnest to sustain its development policies. Existing plans that were prepared more than 5 years ago to introduce the Value-Added Tax (VAT) and create a...
Persistent link: https://www.econbiz.de/10012557887
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Introduction and summary to the handbook of trade policy and WTO accession for development in Russia and the CIS
Tarr, David - 2005
Accession for Development in Russia and the CIS. The key policy conclusions of each of the chapters are highlighted in this … described here is available on the website www.worldbank.org/trade/russia-wto. This paper first explains the potential … first part treats trade policy (with applications to Russia and the Commonwealth of Independent States [CIS]). The second …
Persistent link: https://www.econbiz.de/10010522474