Institutional Elements of Tax Design and Reform, Volumes 23-539
World Bank, Jan 1, 2003 - Business & Economics - 164 pages
This publication contains a collection of papers presented to a joint Columbia University/World Bank conference held on February 2000 in New York. These papers study the constraints on fiscal systems in developing countries and transition economies. Issues discussed include: the administration of indirect taxation, incentives in fiscal federalism, organisational design and tax compliance. It includes case studies of taxation policy in Tanzania, Russia and India. A frequent theme in these papers is the inextricable link between tax policy and tax administration.
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Counting and Franchise Bidding
Value Added Tax Evasion Auditing and Transactions Matching
Understanding Tax Arrears in Russias Regions
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analysis assume assumption auditor budget capita SDP capita transfers cent center-state central government coefficients collectors collusion corruption cost cross-matching Das-Gupta detected Development discretionary transfers distribution economic effort enforcement quality enterprises equilibrium example expected expenditures factors federal Finance Commission firms Fiscal Federalism fixed effects function given grants gross regional product I-firms important incentives increase India input prices inspecting of nonfilers institutions intergovernmental transfers invoices Ivory Coast Kobb Lushoto markets McLaren Mookherjee Nirvikar Singh number of I-firms optimal output paper partial derivatives percent plan schemes population Pradesh problem purchases reform regressions reports revenue collected sector self-enforcement share significant specification statistically statutory transfers TA's Table Tanga Region Tanzania tax administration tax arrears tax collection tax debt tax devolution tax enforcement tax evasion tax rate tax revenues taxation taxpayer transactions translog Treisman under-reporting Value Added Tax vertical fiscal imbalance World Bank