Roger Gordon – författare
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Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world''s poorer economies.
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Let’s say you’re the coach of the Cleveland Browns, deciding which players should start in a Super Bowl matchup against the toughest team in the NFC. But instead of choosing from the current roster, you have every player in the team’s 75-year history in your locker room. Who starts at quarterback: Hall-of-Famer Otto Graham, steady Brian Sipe, deadly accurate Bernie Kosar, or dynamic Baker Mayfield? At kicker, do you play Hall of Famer Lou Groza or 14-year-veteran Phil Dawson? Which players get the start at wide receiver? Dante Lavelli, Paul Warfield, Braylon Edwards, Ray Renfro, or Jarvis Landry? Combining career stats, common sense, and a host of intangibles, veteran sportswriter Roger Gordon imagines an embarrassment of riches and sets the all-time All-Star Browns lineup for the ages.
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