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This paper describes a general equilibrium based social policy model for Cote d'Ivoire whose aim is both to facilitate analysis of a wide range of social policy options, any of which could conceivablybe pursued in Cote d'Ivoire over the next five or ten years, and to provide a basis for further...
Persistent link: https://www.econbiz.de/10005079813
The authors review experiences with fiscal federalism in industrial countries and present a framework for a reform of fiscal systems in developing and transition economies. They indicate how the benefits of decentralized decisionmaking in a federal system can be achieved in a manner consistent...
Persistent link: https://www.econbiz.de/10005079822
As socialist countries move toward market systems, fiscal policy is an important part of their reform agenda. First, they need to reorient public spending to focus more on the provision of"public"goods. Second, they need to adopt more selective, predictable, and nondiscretionary means to finance...
Persistent link: https://www.econbiz.de/10005079908
Given the dual role played by the Government as resource owner and tax collector in many sub - Saharan economies, it is important to separate"resource factor payments"from taxes through the use of different instruments. The instruments to be considered are: (1) a factor payment system that...
Persistent link: https://www.econbiz.de/10005079947
There is widespread concern across Latin America that the provision of infrastructure services has suffered as a consequence of the retrenchment of the public sector and the insufficient response of the private sector to the opening up of infrastructure industries to private participation in...
Persistent link: https://www.econbiz.de/10005079956
Economists have stressed that the efficiency costs of taxation are not the obvious costs to taxpayers of handing over payments to the government. Instead, the efficiency costs stem from the efforts of taxpayers to avoid paying money to the government, whether it is consuming less of the taxed...
Persistent link: https://www.econbiz.de/10005079991
The North American Free Trade Agreement (NAFTA) has had a profound impact on Mexico's economy and institutions. Clearly, no consideration of tax reform can ignore its role. The thinking about tax reform in Mexico requires evaluating NAFTA's effect on Mexico's economy, including its tax...
Persistent link: https://www.econbiz.de/10005080005
Governments in developing countries are continuously searching for new and improved tax bases. Existing methods of taxation in these countries frequently fall short of meeting acceptable criteria of efficiency, equity and administrative ease. This paper argues that there is a compelling fiscal...
Persistent link: https://www.econbiz.de/10005080013
This report examines the possibility of using a direct tax on consumption as a replacement for an existing income tax within the context of a developing country. The structural differences between income and consumption taxes are described, and some simple examples are used to illustrate the...
Persistent link: https://www.econbiz.de/10005080061
The author discusses the risks of infrastructure projects and the costs of capital, rationales for government support of private infrastructure ventures, and approaches to managing government guarantees of private infrastructure investments. Among his recommendations: 1) the decision to grant a...
Persistent link: https://www.econbiz.de/10005080110