ago to introduce the Value-Added Tax (VAT) and create a new Revenue Authority (RA) focused on improved compliance are … fees and tax administration to ensure they are in line with both Swaziland's unique policy context and sound economic … countries as offering the same tax benefits and to facilitate the seamless launch of the RA with the benefit of the necessary …

groups over group-specific targeted benefits financed by generalized taxation. These models predict that governments …-that of populist pressure on political parties to spend more on the general public good, financed by costly income taxation …

either compensated or uncompensated measures of the marginal cost of funds can be used to evaluate the costs of taxation …

initiatives had adverse effects on trade tax revenue during the period 1980--2003. But higher import levels after 1994 succeeded … policies, parallel improvements in tax and customs administration, and success in mobilizing domestic taxes, most notably the …

Ghana's tax collection is low compared with other lower middle-income countries. Non-compliance of tax payments is an … from experiences in other countries, this report proposes potential interventions that could improve tax compliance …

, 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 … targeted the tax to carbon emissions, the better the welfare results. If a carbon tax is feasible, it will have the least …

"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 analyzed in spending terms and integrated into the budgetary process to ensure …

Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired …, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax …

The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP …, Pakistan needs to embrace substantial changes in tax policy aimed at increasing the buoyancy of the tax system, broadening the … tax bases, reducing distortions and phasing out exemptions. Such tax reforms are also required to deal with the risks …