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Tax systems and tax reforms in South and East Asia
IMF working papers
Working papers / OECD, Economics Department
22
Dimensions of tax design : the Mirrlees review
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OECD Economics Department Working Papers
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Tax systems and tax reforms in Latin America
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1
Reforming the Tax System to Promote Environmental Objectives : An Application to Mauritius
Parry, Ian W.H.
-
2011
Fiscal instruments are potentially among the most effective, and cost-effective, options for addressing externalities related to poor air quality, urban road congestion, and greenhouse gases. This paper takes a case study, focused on Mauritius (a pioneer in the use of green taxes) to illustrate...
Persistent link: https://www.econbiz.de/10014399354
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2
The Tax System in India : Could Reform Spur Growth?
Poirson, Hélène
-
2006
This paper assesses the effects of India''s tax system on growth, through the level and productivity of private investment. Comparison of India''s indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high...
Persistent link: https://www.econbiz.de/10014400523
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3
Tax Systems Under Fiscal Adjustment : A Dynamic CGE Analysis of the Brazilian Tax Reform
Lledo, Victor Duarte
-
2005
This paper uses a dynamic computable general equilibrium model (CGE) to analyze the macroeconomic and redistributive effects of replacing turnover and financial transaction taxes in Brazil by a consumption tax. In order to approximate Brazil''s compliance with its fiscal adjustment targets, the...
Persistent link: https://www.econbiz.de/10014400066
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4
Reforming Tax Systems : Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union
Stepanyan, Vahram
-
2003
Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax reforms that varied widely at the later stages. Recently, some of the BRO countries, basing decisions on the proposition that lowering of the top marginal income tax rate would...
Persistent link: https://www.econbiz.de/10014403879
Saved in:
5
Overview of the tax systems and main tax policy issues
Bernardi, Luigi
;
Fumagalli, Laura
;
Gandullia, Luca
- In:
Tax systems and tax reforms in South and East Asia
,
(pp. 3-34)
.
2006
Persistent link: https://www.econbiz.de/10003371348
Saved in:
6
The control of tax evasion and the role of tax administration
Shome, Parthasarathi
- In:
Tax systems and tax reforms in South and East Asia
,
(pp. 35-62)
.
2006
Persistent link: https://www.econbiz.de/10003371359
Saved in:
7
Fiscal federalism in the big developing countries : China and India
Fraschini, Angela
- In:
Tax systems and tax reforms in South and East Asia
,
(pp. 63-91)
.
2006
Persistent link: https://www.econbiz.de/10003371389
Saved in:
8
China
D'Amico, Domenico
- In:
Tax systems and tax reforms in South and East Asia
,
(pp. 137-163)
.
2006
Persistent link: https://www.econbiz.de/10003371551
Saved in:
9
India
Bernardi, Luigi
;
Fraschini, Angela
- In:
Tax systems and tax reforms in South and East Asia
,
(pp. 164-191)
.
2006
Persistent link: https://www.econbiz.de/10003371552
Saved in:
10
Malaysia
Fanara, Gianpaolo
- In:
Tax systems and tax reforms in South and East Asia
,
(pp. 218-233)
.
2006
Persistent link: https://www.econbiz.de/10003371561
Saved in:
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