In an example with monopoly final and intermediate goods firms and substitutable primary and intermediate inputs, it is shown that there exist turnover taxes that yield more revenue than any feasible value-added tax. Second, simultaneously higher welfare, revenue and output are possible with the...

This paper develops a framework to assess the growth and distribution effects of fiscal resources. Resources are classified as debt, other capital receipts, foreign aid and other unilateral grants, non-tax revenue, including resource rents, seigniorage, and taxes. The framework is used to assess...

The purpose of this paper is to document and trace the causes of the poor and declining revenue performance of the income tax in India and to suggest measures for improvement based on a review of international experience. The paper starts by reviewing evidence that the performance of the income...

Tax amnesties are frequently offered by governments to induce citizens to voluntarily declare black assets accumulated from past tax evasion, especially in developing countries with a large ,underground' economy. The resulting switch in a citizen asset portfolios in favor of white assets could...

The main constraint on world Bank operations in tax and customs administration is the Bank's inadequate institutional framework for accumulating knowledge from loan operations, concludes this review of the Bank's record on reform of tax systems in the 1990s. The Bank's theoretical basis for...

This article analyzes the effect of a one-time tax amnesty intended to induce private citizens to voluntarily declare black assets accumulated from past tax evasion. In a dynamic setting, we find that such an amnesty tends to enhance voluntary taxpayer compliance and reduce the size of the...

A sub-set of the costs and benefits of sub-national fiscal autonomy in federations is examined with the major focus being on road check-posts. The examination is done with reference to Indian states and using a partial equilibrium, diagrammatic analysis. Empirical analyses of the revenue impact...