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Evolutionary tax reform in emerging economies : an income-based approach /

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Bibliographic Details
Main Authors: Conrad, Robert F. (Author), Alexeev, Michael V., 1953- (Author)
Corporate Author: Oxford Academic
Format: eBook
Language:English
Published: Oxford : Oxford University Press, [2024]
Subjects:
Taxation > Developing countries.
Evolutionary economics > Developing countries.
Developing countries > Economic policy.
Economics.
Electronic books.
Online Access:Connect to the full text of this electronic book
Table of Contents:
  • 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