Showing 1 - 10 of 45
Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Technology has made tax...
Persistent link: https://www.econbiz.de/10012296863
An earlier paper titled "Non-linear effects of tax changes on output: The role of the initial level of taxation," estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for the period 1970-2014, and (ii) the so-called narrative...
Persistent link: https://www.econbiz.de/10012004794
The postponement of 2012 VAT Law implementation means that the higher tax revenues expected from the measure will be delayed, and additional sources of revenue need to be considered. Model simulations suggest that implementation of the VAT Law starting July 1, 2017 at the originally proposed...
Persistent link: https://www.econbiz.de/10012645559
Postponement of 2012 VAT Law requires significant early adjustments in the FY18 Budget to tap additional sources of revenue and expenditure saving to increase fiscal space. Automation, process simplification, and dispute resolution may bring additional tax revenues in the immediate future. These...
Persistent link: https://www.econbiz.de/10012645560
Revenue mobilization is a key constraint to economic development in the Republic of Guinea. The government's five-year development plan (2016-2020) aims at fostering higher and more inclusive growth through public investments that require financing beyond current fiscal capacity. In this...
Persistent link: https://www.econbiz.de/10012646261
This paper reviews the Republic of Korea's experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators. The paper evaluates Korea's implementation of electronic tax invoicing and analyzes its effect on tax compliance...
Persistent link: https://www.econbiz.de/10012246384
The adoption of the value-added tax the Democratic Republic of Congo in 2012 led to price increases that are thought to adversely affect the welfare of most Congolese households. To date, research has not yet examined the poverty and distributional impacts of this tax reform. Using data from the...
Persistent link: https://www.econbiz.de/10012059012
This paper studies economic growth in Malaysia, with the purpose of assessing the potential to attain the status and …-Term Growth Model (LTGM). Under the business-as-usual baseline, Malaysia's GDP growth is expected to decline from 4.5 to 2 … capital and slowing growth rates of total factor productivity and human capital. Strong reforms are required for Malaysia to …
Persistent link: https://www.econbiz.de/10012241371
realization of hypothetical productivity gains, show that Malaysia's gross domestic product growth can potentially increase by 0 …
Persistent link: https://www.econbiz.de/10011843621
The MEM is the World Bank's biannual flagship publication on Malaysia. It provides analysis of recent economic … developments and the near-term outlook for Malaysia. Each publication also focuses on a special topic related to Malaysia …'s transformation into a high-income economy. Malaysia is at the forefront of a "new generation" of trade agreements that will shape …
Persistent link: https://www.econbiz.de/10012644493