http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Evolutionary tax reform in emerging economies
Cover -- Preface -- Acknowledgements -- Contents -- List of Figures -- List of Tables -- List of Boxes -- 1 One Framework for Tax Reform -- 1.1 Introduction -- 1.2 Objectives of Tax Reform -- 1.2.1 Shift the Relative Emphasis from Direct to Domestic Indirect Taxation -- 1.2.2 Reduce the Use of the Tax System for Non-Revenue Objectives -- 1.2.3 Improve the Tax System's Elasticity, Flexibility, and Diversification -- 1.2.4 Simplify -- 1.2.5 Ensure Compatibility with the International System -- 1.2.6 Enhance Sustainability -- 1.2.7 Shift to a Relatively Progressive System
1.2.8 Increase Economic Efficiency -- 1.3 Tax Policy: A Standard Model -- 1.3.1 The Tax Instruments -- 1.3.1.1 A Modern Value Added Tax -- 1.3.1.2 An Excise Tax System Limited to a Few Selected Items -- 1.3.1.3 Income Tax -- 1.3.1.4 Decreased Reliance on Tariffs -- 1.3.1.5 A Property Tax (Attributed to Local Governments) -- 1.3.2 Special Circumstances -- 1.3.2.1 Small Business Taxation -- 1.3.2.2 Natural Resource Revenue -- 1.3.2.3 Agricultural Taxation -- 1.3.2.4 Estate and Inheritance -- 1.3.3 Administration -- 1.3.4 Fiscal Decentralization -- 1.4 Rethinking the Standard Approach -- References
A1.1 Basic Notions Used in the Economic Analysis of Taxation -- A1.1.1 Introduction -- A1.1.2 Basic Issue: Efficiency -- A1.1.3 Numerical Examples of Efficiency -- A1.1.4 Tax Equity -- A1.1.4.1 Horizontal Equity -- A1.1.4.2 Vertical Equity -- A1.1.4.3 Distribution -- A1.1.5 Summary -- A1.2 Optimal Taxation -- A1.2.1 Introduction -- A1.2.2 Structure of the Problem -- A1.2.3 Income Taxes -- A1.2.3.1 Tax Schedules Can Change the Average but Lower the Marginal to Mitigate the Equity-Efficiency Tradeoff
A1.2.3.1.1 Marginal Tax Rates at the High End of the Distribution Depend on Distributional Assumptions -- A1.2.3.1.2 Tagging -- A1.2.3.1.3 Income from Nonhuman Capital -- A1.2.3.2 Indirect Taxation and the Mix of Taxes -- A1.2.4 Implications for Emerging Economies -- A1.2.4.1 Clarification of Objectives -- A1.2.4.2 The Importance of Coordinating Tax and Expenditure -- A1.2.4.3 Administration of Tax and Expenditure -- A1.2.4.4 A Flat Tax May Be Relatively Efficient -- A1.2.4.5 Situations Are Unique -- A1.2.5 Limitations on Policy Relevance
A1.2.5.1 Nature of Government Expenditure and Composition of Government Ownership -- A1.2.5.2 Definitions of Relevant Terms -- A1.2.5.2.1 Definition of Capital and Labour -- A1.2.5.2.2 Definition of Skills, Even with Tags and the Equity-Efficiency Tradeoff -- A1.2.5.2.3 Definition of Uncertainty -- A1.2.5.2.4 Definition of Taxpayer and Residence -- A1.2.5.2.5 Definition of Income and Consumption -- A1.2.6 Summary -- 2 Collection-Driven Taxation: An Introduction -- 2.1 Introduction -- 2.2 Basis of Approach -- 2.2.1 The Government Is a Competitor
Includes bibliographical references and index.