amounts of income tax revenue only from large corporations or foreign investments. They are rarely effective in taxing wealthy … individuals or small or medium-size businesses. Using recent tax reforms in Jamaica, Indonesia, and elsewhere as examples, the … paper discusses the pros and cons of specific tax reform elements. It summarizes the major issues typically faced in …

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 …

incomes and tax and export revenues compare under existing taxes. It analyzes the impact of export expansion on real income …, export and tax revenues, and compares the effects of export expansion by African countries with that by non-African countries. …

Using a new tax database for 28 countries and a variety of econometric methods, this paper contributes to the debate on … the effects of fiscal policy on economic activity in a number of ways. The analysis finds that tax cuts have a stimulative … effect on economic growth in developing countries. Lowering the personal income tax rate by 1 percentage point, or cutting …

the tax incentives fades in time, reaffirming the common belief that tax incentives may affect some business decisions …