Narrow search
Showing 1 - 10 of 105,822
Cover Image
Taxation and Development
Bird, Richard - In: World Bank - Economic Premise (2010) 34, pp. 1-5
For more than half a century, scholars and international agencies have been making recommendations about taxation in … income and consumption taxes. Why? What do we know now about taxes and developing countries that we did not know 50 years ago …
Persistent link: https://www.econbiz.de/10008837645
Cover Image
Smart Tax Administration
Bird, Richard - In: World Bank - Economic Premise (2010) 36, pp. 1-5
The “smartest” development policy needs to be underpinned by “smart” tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues...
Persistent link: https://www.econbiz.de/10008837672
Cover Image
Taxation, infrastructure, and firm performance in developing countries
Chauvet, Lisa; Ferry, Marin - In: Public choice 187 (2021) 3/4, pp. 455-480
Persistent link: https://www.econbiz.de/10012589531
Cover Image
Chapter 2. Taxation and Development
Besley, Timothy; Persson, Torsten - In: Handbook of public economics : volume 5, (pp. 51-110). 2013
The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes …
Persistent link: https://www.econbiz.de/10014025495
Cover Image
Rent Taxation when Cost Tranfers are Possible, but Costly
Halvorsen, H.E.; Lund, D. - 1998
While rent taxation in some theories is neutral, and the tax rate could not be set to one hundred percent to minimize …
Persistent link: https://www.econbiz.de/10010330284
Cover Image
Income inequality, growth and elite taxation in Brazil: New evidence combining survey and fiscal data, 2001-2015
Morgan, Marc - 2018
This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of … the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently … combining annual and nationally representative household survey data with detailed information on income tax declarations …
Persistent link: https://www.econbiz.de/10012030391
Cover Image
Vertical and Horizontal Redistribution: The Cases of Western and Eastern Europe
Bussolo, Maurizio; Krolage, Carla; Makovec, Mattia; … - 2018
European countries have the world's most redistributive tax and transfer systems. While they have been well equipped to deal with vertical inequality – that is, fostering redistribution from the rich to the poor – less is known about their performance in dealing with horizontal inequality,...
Persistent link: https://www.econbiz.de/10011956678
Cover Image
The long-run determinants of Australian income inequality
Gaston, Noel; Rajaguru, Gulasekaran - 2009
development. This article uses a measure of income inequality derived from taxation statistics and a recently proposed method for …Recent interest has been stimulated by the growth of income inequality in most developed countries during the 1980s and … information – has increased income inequality. In contrast, improved terms of trade have been equity-enhancing. Of the …
Persistent link: https://www.econbiz.de/10009441597
Cover Image
Optimal piecewise linear income taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - 2009
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10010264573
Cover Image
The economics of risky health behaviors
Cawley, John; Ruhm, Christopher J. - 2011
Risky health behaviors such as smoking, drinking alcohol, drug use, unprotected sex, and poor diets and sedentary lifestyles (leading to obesity) are a major source of preventable deaths. This chapter overviews the theoretical frameworks for, and empirical evidence on, the economics of risky...
Persistent link: https://www.econbiz.de/10010278806