Tax Reform in Developing Countries (inbunden)
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Edward Elgar Publishing Ltd
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Tax Reform in Developing Countries (inbunden)

Tax Reform in Developing Countries

Inbunden Engelska, 2015-03-27
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In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing. This collection combines the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue.
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Edited by James Alm, Professor and Chair, Department of Economics, Tulane University, US and Jorge Martinez-Vazquez, Regents Professor of Economics and Director, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, Atlanta, US


Contents: Acknowledgements Introduction James Alm and Jorge Martinez-Vazquez PART I TRENDS IN TAX STRUCTURE 1. Roy W. Bahl and Richard M. Bird (2008), 'Tax Policy in Developing Countries: Looking Back-and Forward', National Tax Journal, LXI (2), June, 279-301 2. Saeid Mahdavi (2008), 'The Level and Composition of Tax Revenue in Developing Countries: Evidence from Unbalanced Panel Data', International Review of Economics and Finance, 17 (4), October, 607-17 3. Roger Gordon and Wei Li (2009), 'Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation', Journal of Public Economics, 93 (7-8), August, 855-66 4. Michael Keen and Ben Lockwood (2010), 'The Value Added Tax: Its Causes and Consequences', Journal of Development Economics, 92 (2), July, 138-51 5. Jorge Martinez-Vazquez, Violeta Vulovic, and Yongzheng Liu (2011), 'Direct Versus Indirect Taxation: Trends, Theory, and Economic Significance',in Emilio Albi and Jorge Martinez-Vazquez (eds), The Elgar Guide to Tax Systems, Chapter 2, Cheltenham, UK and Northampton, MA, USA: Edward Elgar Publishing Ltd, 37-92 6. Klara Sabirianova Peter, Steve Buttrick, and Denvil Duncan (2010), 'Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries', National Tax Journal, 63 (3), September, 447-78 7. Jorge Martinez-Vazquez and Robert M. McNab (2000), 'The Tax Reform Experiment in Transitional Countries', National Tax Journal, LIII (2), June, 273-98 8. Vito Tanzi and Howell H. Zee (2000), 'Tax Policy for Emerging Markets: Developing Countries', National Tax Journal, LIII (2), June, 299-322 PART II TAX REFORM AND REVENUES 9. Richard M. Bird, Jorge Martinez-Vazquez and Benno Torgler (2008), 'Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability', Economic Analysis and Policy, 38 (1), March, 55-71 10. Emmanuelle Auriol and Michael Warlters (2005), 'Taxation Base in Developing Countries', Journal of Public Economics, 89 (4), April, 625-46 PART III TAX REFORM AND INCOME DISTRIBUTION 11. Thomas Piketty and Nancy Qian (2009), 'Income Inequality and Progressive Income Taxation in China and India, 1986-2015', American Economic Journal: Applied Economics, 1 (2), April, 53-63 12. Jean-Yves Duclos, Paul Makdissi and Abdelkrim Araar (2014), 'Pro-Poor Indirect Tax Reforms, with an Application to Mexico', International Tax and Public Finance, 21 (1), February, 87-118 13. Dillon Alleyne (2007), 'The Evolution of Jamaica's Tax Burden', Public Finance Review, 35 (1), January, 150-71 14. Jorge Martinez-Vazquez, Violeta Vulovic and Blanca Moreno-Dodson (2012), 'The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries', Hacienda Publica Espanola/Review of Public Economics, 200 (4), 95-130 15. Richard M. Bird and Eric M. Zolt (2005), 'Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries', UCLA Law Review, 52 (6), August, 1627-95 16. Norman Gemmell and Oliver Morrissey (2005), 'Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries: How Little We Know', Development Policy Review, 23 (2), March, 131-44 17. Jorge Martinez-Vazquez (2008), 'The Impact of Budgets on the Poor: Tax and Expenditure Benefit Incidence Analysis', in Blanca Moreno-Dodson and Quentin Wodon (eds), Public Finance for Poverty Reduction, Chapter 5, Washington, DC: The World Bank, 113-62 PART IV TAX REFORM, EFFICIENCY AND GROWTH 18. Ehtisham Ahmad and Nicholas Stern (1984), 'The Theory of Reform and Indian Indirect Taxes', Journal of Public Economics, 25 (3), December, 259-98 19. David M. Newbery (1997), 'Optimal Tax Rates and Tax Design during Systemic Reform', Journal of Public Economics, 63 (2), January, 177-206 20. M. Shahe Emran and Joseph E. Stiglitz (2005), 'On Selective Indirect Tax Reform in Developing Countries', Journal of Public Economics, 89 (4), April, 599-623 21. Michae