This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which … taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis … reveals that some of the tax reforms implemented in the 1990s were generally pro-poor. The paper also examines business …

periods. These changes are too large and too sudden to attribute fully to a deterioration in tax administration or to changes … in the traditional determinants of tax levels. The paper argues that they should be attributed mostly to macroeconomic … policies. The paper discusses the connection between tax levels and (a) the real value of the official exchange rate, (b …

can help address these challenges. On the tax side, the analysis focuses on increasing consumption taxes on goods with … negative consumption externalities. On the spending side, some of the additional revenues from the tax reform are allocated to …

this paper, we attempt via four case studies-Spain, China, Colombia, and Nigeria-to illustrate that the improvements in tax …An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold … capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax …

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition …, most services are subject to the business tax, which is not creditable against VAT, but which accrues to local governments …, and operates as a turnover tax. On grounds of economic efficiency, it would be desirable to eliminate these distortions so …

Revenue reforms can contribute to more inclusive, green, and sustainable growth in China. Relative to OECD economies …, fiscal policy in China is less redistributive. Options for promoting more inclusive growth include improving the … progressivity of labor taxes (individual income tax and social security contributions), introducing a recurrent property tax, and …

This paper makes a new attack on the old problem of measuring horizontal inequity in the income tax. Local measures of … performance of the tax, are captured by these indices. Difficulties of implementation arising from the “identification problem …

This paper reviews income distribution in developing (and transition) countries in recent decades. On average, before-tax … countries, developing countries in general have not been able to use tax and transfer policies effectively to reduce income …

The paper studies the dynamic allocation effects of tax policy in the context of an overlapping generations model of … the Blanchard-Yaari type. The model is extended to allow for endogenous labor supply and three tax instruments: a capital … income tax, labor income tax, and consumption tax. Analytical expressions and simple diagrams are used to discuss the impact …

optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the …