Too often, a good tax policy proposal is considered sufficient to improve the tax system - too little consideration is given to weaknesses in tax administration, perhaps because of measurement problems. Analyzing legal and administrative measures and quantitatively evaluating their impact on tax...

This paper develops an econometric technique that deals with shortcomings of existing methods for estimating the tax elasticity and the impact on revenues of discretionary tax measures. This model highlights the roles that discretionary tax measures and economic growth play in effecting the...

In many African countries, the amount of personal deduction for income tax purposes increases with the taxpayer's income. At first glance, this appears to give larger tax breaks to the rich than to the poor. On closer examination, this notion turns out to be false. As this paper shows, each tax...

The authors look at how prevalent tax exemptions, and evasion are among businesses in Uganda, how they translate into actual tax burdens for firms of different sizes, and how the tax administration attempts to ensure compliance. Despite tax reforms undertaken in 1995-97 to increase the...

The paper begins by outlining the major administrative and compliance issues of a cash flow tax. There are problems with the system because of the numerous possibilities for gaming the system. The paper goes on to discuss the problems involved in the transition from a corporate income tax to a...

Madagascar's weak administrative system and complex tax structure (with many exemptions) have led to tax evasion and smuggling. The authors compare Madagascar's fiscal system with that of other low-income countries, noting its greater reliance on distortionary taxes. Using a 10-sector model and...

Developing nations should adopt less sophisticated taxes (such as taxes on goods and services) to broaden the tax base and use more efficient administrative techniques. This could be achieved through a system of income withholdings (for all components of income) and through computerization. This...

The authors review the options for reform of stamp duties on immovable property transfers collected by Indian state governments. After briefly reviewing some of the many administrative difficulties experienced with the tax, they turn to an examination of its economic impacts. A review of stamp...

Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system. He explores the implications for revenue and income distribution of two alternative tax systems - a flat tax and a progressive but simpler...

When external effects are important, markets will be inefficient, and economists have considered several broad classes of economic instruments to correct these inefficiencies. However, the standard economic analysis has tended to neglect important distinctions and interactions between the...