Robert F. Conrad – författare
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4 produkter
4 produkter
E-bok
PDF, Engelska, 20241 503 kr
Läs direkt efter köp
Evolutionary Tax Reform in Emerging Economies: an income-based approach provides one approach to tax reform in emerging economies. Conrad describes the context for tax reform in these economies and outlines the “Standard Approach” to tax reform, an approach that is critically evaluated. Emphasis is placed on revenue generation given to economic efficiency considerations and constraints, institutional and economic, that change through time, and the approach of the work is based on two main elements: policy, for all tax instruments, developed with the individual as the taxpayer, and policy implemented via the use of withholding taxes (advanced taxes), to the extent possible, and via the use of withholding agents, Advanced Payment Agents (APA''s). Evolutionary Tax Reform in Emerging Economies examines APAs, direct tax (income tax), and VAT, excises, and tariffs, and discusses topics such as how the base of each tax is defined, how the base might change over time, how APAs are used to collect advanced payments, and how to preserve excise tax collection at the point of production (or import).
E-bok
Engelska, 20241 503 kr
Läs direkt efter köp
Evolutionary Tax Reform in Emerging Economies: an income-based approach provides one approach to tax reform in emerging economies. Conrad describes the context for tax reform in these economies and outlines the “Standard Approach” to tax reform, an approach that is critically evaluated. Emphasis is placed on revenue generation given to economic efficiency considerations and constraints, institutional and economic, that change through time, and the approach of the work is based on two main elements: policy, for all tax instruments, developed with the individual as the taxpayer, and policy implemented via the use of withholding taxes (advanced taxes), to the extent possible, and via the use of withholding agents, Advanced Payment Agents (APA''s). Evolutionary Tax Reform in Emerging Economies examines APAs, direct tax (income tax), and VAT, excises, and tariffs, and discusses topics such as how the base of each tax is defined, how the base might change over time, how APAs are used to collect advanced payments, and how to preserve excise tax collection at the point of production (or import).
Inbunden, Engelska, 2024
1 683 kr
Skickas inom 5-8 vardagar
Evolutionary Tax Reform in Emerging Economies: an income-based approach provides one approach to tax reform in emerging economies.Conrad describes the context for tax reform in these economies and outlines the “Standard Approach” to tax reform, an approach that is critically evaluated. Emphasis is placed on revenue generation given to economic efficiency considerations and constraints, institutional and economic, that change through time, and the approach of the work is based on two main elements: policy, for all tax instruments, developed with the individual as the taxpayer, and policy implemented via the use of withholding taxes (advanced taxes), to the extent possible, and via the use of withholding agents, Advanced Payment Agents (APA's).Evolutionary Tax Reform in Emerging Economies examines APAs, direct tax (income tax), and VAT, excises, and tariffs, and discusses topics such as how the base of each tax is defined, how the base might change over time, how APAs are used to collect advanced payments, and how to preserve excise tax collection at the point of production (or import).
Inbunden, Engelska, 2026
1 576 kr
Kommande
This manuscript contains one proposal for comprehensive income taxation based on two foundations. First, the proposal reflects our experience working on tax issues in emerging economies. Tax policy in emerging economies must be made within the severe constraints of the economy, including a less experienced and still evolving tax administration. This experience has taught us that the dynamic interaction between policy and administration is essential for successful reform. In addition, budget constraints can be severe in these countries, so policy, at least as we have practiced it, needs to be collection driven. We believe that more developed economies might learn from the experience of emerging economies. Second, our perspective is that all taxes are borne by individuals and, other things equal, reduce individual real income (understood as an expanded notion of Haig-Simons income developed in the text). In sum, our proposal is based on microeconomic methodology translated into an empirical measure. An additional element of the proposal is the explicit incorporation of risk sharing in tax design. There is nothing new in the proposal with respect to any specific element. What we believe is novel is how the elements are combined with application to provide an income tax that can be administered effectively in a cost-effective way.This is an open access title available under the terms of a [CC BY-NC-ND 4.0 International] licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations.