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Tax administration in developing countries : strategies and tools of implementation

Economics Research, World Bank Group; IMF Fiscal … - 1989

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...

Persistent link: https://www.econbiz.de/10005141535

The combined incidence of taxes and public expenditures in the Philippines

Devarajan, Shantayanan; Hossain, Shaikh I. - Economics Research, World Bank Group - 1995

Incidence studies of fiscal policy in developing countries typically examine either the distribution of tax burdens or the incidence of public expenditures. But the central issue for policymakers is the combined or net incidence of fiscal activities. One reason that combined incidence studies...

Persistent link: https://www.econbiz.de/10005141693

The enterprise sector and emergence of the Polish fiscal crisis, 1990-91

Schaffer, Mark - Economics Research, World Bank Group - 1993

government's 1990 and 1991 budgets. About half of the drop in profitability he attributes to the decrease in the inflation rate … and the consequent decrease in the inflation bias in profits that results from historical cost accounting. He attributes … endogenized in a simple model, nearly the entire collapse of profitability is explained by the changes in inflation bias and …

Persistent link: https://www.econbiz.de/10005141721

Barriers to portfolio investments in emerging stock markets

Demirguc-Kunt, Asli; Huizinga, Harry - Economics Research, World Bank Group - 1992

, it follows that inflation increases the capital gains tax base, as well as the required rate of return on equity …

Persistent link: https://www.econbiz.de/10005141764

Earmarking government revenues in Colombia

McCleary, William A.; Tobon, Evamaria Uribe - Economics Research, World Bank Group - 1990

This paper has two broad objectives. The first is the examination of the trends in the size and structure of earmarking since 1970, illuminating the major changes and their causes. The second is an evaluation of the major examples of earmarking with a view toward making recommendations for...

Persistent link: https://www.econbiz.de/10005141891

Human and physical infrastructure : public investment and pricing policies in developing countries

Jimenez, Emmanuel; DEC - Economics Research, World Bank Group - 1994

Almost by definition, the basis for development is infrastructure - whether services for human infrastructure (health, education, nutrition) or physical infrastructure (transport, energy, water). Although the infrastructure sectors are diverse, what they have in common is that public policy has...

Persistent link: https://www.econbiz.de/10005030369

An introduction to financial and economic modeling for utility regulators

Estache, Antonio; Rodriguez Pardina, Martin; Rodriguez, … - Economics Research, World Bank Group - 2003

The most effective regulators in developing countriesare following remarkably similar approaches. The main common element across"best practice"countries is the use of relatively simple quantitative models of operators'behavior and constraints to measure the impact of regulatory decisions on some...

Persistent link: https://www.econbiz.de/10005030393

Tax incentives, market power,and corporate investment : a rational expectations model applied to Pakistani and Turkish industries

Rajagopal, Dagmar; Shah, Anwar - Economics Research, World Bank Group - 1992

The objective of this paper is to examine the effect of tax incentives on investment in physical capital and in research and development, and indirectly on output and the demand for labor and materials. For this purpose the authors calculate the effect of tax incentives on the rental prices of...

Persistent link: https://www.econbiz.de/10005030407

Tax policy options to promote private capital formation in Pakistan

Feltenstein, Andrew; Shah, Anwar - Economics Research, World Bank Group - 1991

percent. The new fiscal regime increases investment but also significantly increases inflation. In scenario 2, the original …

Persistent link: https://www.econbiz.de/10005030454

PRE working paper series : numbers 667 to 722

Economics Research, World Bank Group - 1991

This paper contains a numerical listing of working papers produced by the Policy, Planning, and External Affairs Complex. Each citation contains a brief abstract, and the contact point for the paper.

Persistent link: https://www.econbiz.de/10005030498