Extension of the wealth tax to agriculture, it will be recalled, was opposed on the ground that it would hurt even the … being exempted from the tax. The opposition to the tax came from even .political parties and groups generally associated …

The challenge to the tax system to expand both the revenue base and progressively bring into the net larger number of … taxpayers remains as daunting as ever. The object is not to ignore the generally beneficial impact of deregulation and tax … friendly measures in providing a more conducive environment for tax compliance. Nor can it be suggested that tax reform be …

Most developing countries continue to face serious problems in developing adequate and responsive tax systems. This … paper reviews the three principal ways in which developing countries may expand and improve their taxation systems - base …-broadening, rate reduction, and administrative improvement - in the context of the political economy of tax reform. While each of these …

and decline in excise revenue. The task facing the policymakers now is to explore ways in which the tax ratio can be … resorting to distortionary taxation. The task has acquired urgency with government’s obligation to abide by the deficit … under the net but the content of what is subjected to tax (which, no doubt, will have its impact on numbers as well). To …