More Than Revenue

Author: Inter-American Development Bank
Publisher: Palgrave Macmillan
ISBN: 9781137294838
Size: 33.37 MB
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Taxation in Latin America is largely viewed as a means of generating income to keep the government in business. In recent years, progress has been made towards increasing total revenue, but most countries in the region still lag well behind other countries with similar levels of development. More importantly, Latin American policymakers still largely ignore the potential of taxation to contribute to other important development goals. Yet dependence on consumption taxes such as the VAT and the regressive bent of the personal income tax structure have squandered the opportunity to attack the region's serious income inequality. In addition, the importance of efficiency in taxation has also been underestimated with a proliferation of inefficient ad hoc taxes such as those on bank transactions and exports. Governments have repeatedly missed the chance to influence consumption and production patterns by using taxes to effect relative price changes. More than Revenue aims to provide an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.

Oecd Development Pathways Multi Dimensional Review Of Panama Volume 2 In Depth Analysis And Recommendations

Author: OECD
Publisher: OECD Publishing
ISBN: 9264302549
Size: 49.95 MB
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Panama has achieved socio-economic improvements in recent decades thanks to strong economic growth and consequent poverty reduction. Its growth model is characterised by a dual economy in which a small number of activities, including those related to the Canal and Special Economic Zones, have ...

Rethinking Taxation In Latin America

Author: Jorge Atria
Publisher: Springer
ISBN: 3319601199
Size: 21.93 MB
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This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.

Public Sector Revenue

Author: Alberto Asquer
Publisher: Routledge
ISBN: 1315440989
Size: 20.87 MB
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In this time of acute financial pressure on public budgets, there is an increasing interest worldwide in alternative ways for governments to raise money, and how public authorities can develop the capacity to administer revenues efficiently and effectively. Taxation, the primary source of public revenue, is exposed to various threats, while alternative sources of public revenues have much potential but are rarely carefully designed and harnessed. Public Sector Revenue: Principles, Policies and Management sets itself apart from other textbooks through its exclusive focus on the revenue side of public financial management. It provides the reader with the theoretical foundations and practical tools to understand the generation and management of revenues in the public sector, and it weaves a wide range of international examples throughout the text. Students will also benefit from a companion website with supplements including test questions and answers to the end-of-chapter discussion questions inside the book. This textbook will be essential reading for students, managers and policymakers within the areas of public financial management, public sector accounting and public administration.

New York State Government

Author: Robert B. Ward
Publisher: SUNY Press
ISBN: 9781930912168
Size: 66.43 MB
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An expanded and updated edition of the 2002 book that has become required reading for policymakers, students, and active citizens.

Tax Policy In Developing Countries

Author: Javad Khalilzadeh-Shirazi
Publisher: World Bank Publications
ISBN: 9780821319901
Size: 55.92 MB
Format: PDF
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World Bank Technical Paper No. 140. Also available: Volume 1 (ISBN 0-8213-1843-8) Stock No. 11843; Volume 3 (ISBN 0-8213-1845-4) Stock No. 11845. Provides state-of-the-art guidance and information on the procedural requirements and practical aspects of environmental assessment in various sector- and location-specific contexts. Three volumes also available in Arabic: Volume 1 (ISBN 0-8213-3523-5) Stock No. 13523; Volume 2 (ISBN 0-8213-3617-7) Stock No. 13617; Volume 3 (ISBN 0-8213-3618-5) Stock No. 13618.

Local Economic Development

Author: John P. Blair
Publisher: SAGE
ISBN: 1412964830
Size: 29.94 MB
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Comprehensive coverage of traditional economic problems and issues are strengthened in this textbook by the recognition that the economic perspective should be supplemented by insights from other social sciences. Features of this new Second Edition include: - concepts, theories and tools are emphasized rather than specific programmes - traditional topics such as location of activities, growth and development, economic structure, land use, neighbourhood development, and governance are presented in ways that connect theory to 'the ground' realities - economic problems including transportation, poverty, immigration, education, urban management and housing are covered within the context of regional development - numerous quantitative tools including location quotients, shift/share analysis, local multipliers, input-output analysis, statistical modeling, cost/benefit studies, discounted cash-flow analysis, among others, are described in an easy-to-understand manner.

The Reform Of Fiscal Systems In Developing And Emerging Market Economies

Author: Robin Boadway
Publisher: World Bank Publications
ISBN:
Size: 57.34 MB
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A framework for allocating taxing and spending responsibilities to various levels of government and for designing fiscal transfers to foster decentralized decisionmaking while preserving or even enhancing equity and efficiency goals.