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In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that...
Persistent link: https://www.econbiz.de/10010284572
In the September 2017 B.C. Budget Update, the government announced that MSP premiums would be eliminated within four years, with advice from a task force of experts on how best to replace the foregone MSP premium revenue. The MSP Task Force was formed in November 2017 and asked to report by...
Persistent link: https://www.econbiz.de/10013251318
This is a conceptual paper, the author discusses some fundamental assumptions regarding taxation. These assumptions need to be re-examined. The author has carried out a survey of fifty professionals in the field of tax administrations and based on discussions with them tried to identify the...
Persistent link: https://www.econbiz.de/10012895900
Tax collection is vital to maintain fiscal sustainability. According to a World Bank report, developing economies average 15% of Gross Domestic Product (GDP) in tax collections which is lower than that in advanced economies i.e. 40%. This inability of the developing economies recognizes weak...
Persistent link: https://www.econbiz.de/10013230635
Alternative details of tax reform options to replace the current conveyance duty on property transfers, the narrow base land tax, and arguably also stamp duty on property insurance, with an annual property tax in an approximate revenue neutral reform package are described and evaluated. A...
Persistent link: https://www.econbiz.de/10012830464
The article describes the revenue estimates of incremental versus fundamental reform options for taxation of individual wealth, and explains how tax avoidance assumptions underlie the larger estimates for fundamental reform
Persistent link: https://www.econbiz.de/10014091534
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The Covid-19 crisis has exacerbated the already deteriorating fiscal situation in South Africa. The current consolidation strategy, based on spending cuts and reprioritisation of spending items, has reached its limits and is insufficient to stabilise the debt ratio in the medium term and fund...
Persistent link: https://www.econbiz.de/10013523842
Indonesia has come a long way in improving its tax system over the last decade, both in terms of revenues raised and administrative efficiency. Nonetheless, the tax take is still low, given the need for more spending on infrastructure and social protection. With the exception of the natural...
Persistent link: https://www.econbiz.de/10009696506