This paper discusses the evolution of key taxes during the past 20 years in developing Asia and the fiscal challenges … capacity and tax potential, and discusses the productivity of key taxes in the region. The paper finds that developing Asia has … property taxes. Increased allocations and better targeting of social spending would help offset some of the regressivity …

be in the tens of billions of dollars, but the more profound risks may ultimately be for VAT/sales taxes …

taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis …

small tax rate cuts, which decrease incentives to evade taxes, can lead to increased revenues through spillovers - creating … Laffer effects. Interestingly, tax rate cuts here imply increasing effective taxes. The model is consistent with what …

of direct and indirect taxes etc. The paper also makes use of a revenue performance index, and finds that while several …

permanence of the change in taxes/transfers, and is much superior to one that assumes some consumers are fully Ricardian and …