Institutional Elements of Tax Design and Reform, Volumes 23-539

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John McLaren
World Bank, Jan 1, 2003 - Business & Economics - 164 pages
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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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About the author (2003)

John McLaren is a professor emeritus in the Faculty of Law at the University of Victoria.