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Indirect taxation in developing economies : the role and structure of customs dutie, excises, and sales taxes
Due, John F. - 1970
Persistent link: https://www.econbiz.de/10000056833
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On selective indirect tax reform in developing countries
Emran, M. Shahe; Stiglitz, Joseph E. - In: Journal of public economics 89 (2005) 4, pp. 599-623
Persistent link: https://www.econbiz.de/10002637894
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Indirect tax reform in developing countries : a consumption-neutral approach
Haibara, Takumi - In: Journal of globalization and development 8 (2017) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10011744192
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On Selective Indirect Tax Reform in Developing Countries
Emran, M. Shahe; Stiglitz, Joseph E. - 2011
The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial models that ignore the existence of an...
Persistent link: https://www.econbiz.de/10014032947
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On Selective Indirect Tax Reform in Developing Countries
Emran, M. Shahe; Stiglitz, Joseph E. - 2011
The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial models that ignore the existence of an...
Persistent link: https://www.econbiz.de/10014043563
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UNCTADS, UNIDOS, ILOS & GATTS : prospects for exports of Indian textiles during eighties
Poddar, R. P.; Vijaynagar, R. L. N. - 1981
Persistent link: https://www.econbiz.de/10002654840
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Value-added tax across the world : a cross-country comparison
Gurumurthi, Sitaraman - 2000
Persistent link: https://www.econbiz.de/10001464069
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Economic Review : Impact of Tax on Developing Countries with Special Reference to GST India
P, Srinivasan - 2018
GST (Good and Service Tax) is the newly implemented taxation system India, and it is a single tax rate all over India … state and central. GST levied by the central of India. It creates simplification and removal of multiple valuation of tax …. And it is GST one of the biggest indirect tax reforms in the country. The motto to expect to bring economic growth of …
Persistent link: https://www.econbiz.de/10012917664
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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
Persistent link: https://www.econbiz.de/10014575579
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Global trends in textile technology and trade
Pepper, Roy; Bhattacharya, Har - 1991
Persistent link: https://www.econbiz.de/10000836934