Supply-Side Tax Policy: Its Relevance to Developing Countries, Volume 21

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Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the relevance to developing countries of the tax policy recommendations of supply-side economists and attempts to delineate policy guidelines to ensure that fiscal management enhances rather than inhibits growth and efficiency in the wider economy.
 

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Contents

Relevance of SupplySide Tax Policy
3
Evidence
43
Are Labor Supply Savings and Investment
60
Optimal Taxation of Financial Savings
91
Conclusions
109
Empirical Results
123
Conclusions
133
Theoretical Studies on Factors Affecting Tax Evasion
147
Concluding Remarks 277
217
Tax Structure for Efficiency and SupplySide
225
Tax Bases for SupplySide Economics or Efficient
232
A Popular SupplySide Economist Versus
239
Rationality of Income
250
General Considerations in the Design of Tax Incentives
258
The Effectiveness of Tax Incentives
269
Are Export Duties Optimal
279

Empirical Studies on Factors Affecting Tax Evasion 755
155
The Role of Tax Factors
161
Conclusions 772
172
SupplySide Effects and the Personal Income Tax
180
Overview and Conclusions 792
192
Relationship Between Income Tax Ratios
198
Empirical Analysis
207
Methodology for Estimating Country Optimal Export
287
Conclusions
305
Limitations of the Role of Tax Policy
321
Tax Policy and the Determinants of Development
327
Statistical Tables
337
Selected Bibliography
386
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