More Than Revenue

Author: Inter-American Development Bank
Publisher: Palgrave Macmillan
ISBN: 9781137294838
Size: 77.23 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.

The Age Of Productivity

Author: Inter-American Development Bank
Publisher: Springer
ISBN: 0230107613
Size: 45.34 MB
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Age of Productivity offers a look at how the low productivity in Latin America and the Caribbean is preventing the region from catching up with the developed world. The authors look beyond the traditional macro explanations and dig all the way down to the industry and firm level to uncover the causes.

Saving For Development

Author: Inter-American Development Bank
Publisher: Springer
ISBN: 1349949299
Size: 55.92 MB
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Why should people - and economies - save? This book on the savings problem in Latin America and the Caribbean suggests that, while saving to survive the bad times is important, saving to thrive in the good times is what really counts. People must save to invest in health and education, live productive and fulfilling lives, and make the most of their retirement years. Firms must save to grow their enterprises, employ more workers in better jobs, and produce quality goods. Governments must save to build the infrastructure required by a productive economy, provide quality services to their citizens, and assure their senior citizens a dignified, worry-free retirement. In short, countries must save not for the proverbial rainy day, but for a sunny day - a time when everyone can bask in the benefits of growth, prosperity, and well-being. This book is open access under a CC BY-NC-ND 3.0 IGO license.

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

Author: OECD
Publisher: OECD Publishing
ISBN: 9264302549
Size: 75.78 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 ...

Taxation In Developing Countries

Author: Roger Gordon
Publisher: Columbia University Press
ISBN: 0231520077
Size: 50.33 MB
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Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

Rethinking Taxation In Latin America

Author: Jorge Atria
Publisher: Springer
ISBN: 3319601199
Size: 41.82 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: 20.43 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.

Taxation Innovation And The Environment

Author: OECD
Publisher: OECD Publishing
ISBN: 926408763X
Size: 68.76 MB
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This report draws on case studies to explore the relationship between environmentally-related taxation and innovation to see whether taxation can spur innovation and if so, what types.

The Distributional Impact Of Taxes And Transfers

Author: Gabriela Inchauste
Publisher: World Bank Publications
ISBN: 1464810923
Size: 65.67 MB
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The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.