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| 001 | 183422 | ||
| 003 | IT-RoAPU | ||
| 005 | 20221214232035.0 | ||
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| 008 | 220302t20102010nyu fo d z eng d | ||
| 010 | _a2009048024 | ||
| 019 | _a(OCoLC)979574815 | ||
| 020 |
_a9780231148627 _qprint |
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| 020 |
_a9780231520072 _qPDF |
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| 024 | 7 |
_a10.7312/gord14862 _2doi |
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| 035 | _a(DE-B1597)9780231520072 | ||
| 035 | _a(DE-B1597)458902 | ||
| 035 | _a(OCoLC)674689470 | ||
| 040 |
_aDE-B1597 _beng _cDE-B1597 _erda |
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| 050 | 0 | 0 |
_aHJ2351.7 _b.T393 2010 |
| 072 | 7 |
_aBUS000000 _2bisacsh |
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| 082 | 0 | 4 | _a336.2009172/4 |
| 084 | _aonline - DeGruyter | ||
| 245 | 0 | 0 |
_aTaxation in Developing Countries : _bSix Case Studies and Policy Implications / _ced. by Roger Gordon. |
| 264 | 1 |
_aNew York, NY : _bColumbia University Press, _c[2010] |
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| 264 | 4 | _c©2010 | |
| 300 |
_a1 online resource (352 p.) : _b36 illus., 64 tables |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 490 | 0 | _aInitiative for Policy Dialogue at Columbia: Challenges in Development and Globalization | |
| 505 | 0 | 0 |
_tFrontmatter -- _tINITIATIVE FOR POLICY DIALOGUE AT COLUMBIA -- _tCONTENTS -- _tACKNOWLEDGMENTS -- _tACRONYMS -- _tIntroduction: Overview of Tax Policy in Developing Countries -- _tCHAPTER 1. Development- Oriented Tax Policy -- _tCHAPTER 2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries -- _tCHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency -- _tCHAPTER 4. Tax System Reform in India -- _tCHAPTER 5. History of Rus sian VAT -- _tCHAPTER. 6 Tax Reform in Kenya: Policy and Administrative Issues -- _tCHAPTER 7. Korea's Tax System: A Growth- Oriented Choice -- _tCHAPTER 8. Tax Structure and Tax Burden in Brazil: 1980- 2004 -- _tCONTRIBUTORS -- _tINDEX |
| 506 | 0 |
_arestricted access _uhttp://purl.org/coar/access_right/c_16ec _fonline access with authorization _2star |
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| 520 | _aTaxes 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. | ||
| 530 | _aIssued also in print. | ||
| 538 | _aMode of access: Internet via World Wide Web. | ||
| 546 | _aIn English. | ||
| 588 | 0 | _aDescription based on online resource; title from PDF title page (publisher's Web site, viewed 02. Mrz 2022) | |
| 650 | 0 |
_aTaxation _zDeveloping countries _vCase studies. |
|
| 650 | 0 |
_aTaxation _zDeveloping countries. |
|
| 650 | 7 |
_aBUSINESS & ECONOMICS / General. _2bisacsh |
|
| 700 | 1 |
_aCetrángolo, Oscar _eautore |
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| 700 | 1 |
_aEissa, Nada O. _eautore |
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| 700 | 1 |
_aGiuberti, Ana Carolina _eautore |
|
| 700 | 1 |
_aGordon, Roger _ecuratore |
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| 700 | 1 |
_aGordon, Roger H. _eautore |
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| 700 | 1 |
_aGómez Sabaini, Juan Carlos _eautore |
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| 700 | 1 |
_aJack, William _eautore |
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| 700 | 1 |
_aJun, Joosung _eautore |
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| 700 | 1 |
_aKoulayev, Sergei _eautore |
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| 700 | 1 |
_aOliveira, José Teófilo _eautore |
|
| 700 | 1 |
_aRao, M. Govinda _eautore |
|
| 700 | 1 |
_aRao, R. Kavita _eautore |
|
| 700 | 1 |
_aStiglitz, Joseph E. _eautore |
|
| 850 | _aIT-RoAPU | ||
| 856 | 4 | 0 | _uhttps://doi.org/10.7312/gord14862 |
| 856 | 4 | 0 | _uhttps://www.degruyter.com/isbn/9780231520072 |
| 856 | 4 | 2 |
_3Cover _uhttps://www.degruyter.com/document/cover/isbn/9780231520072/original |
| 942 | _cEB | ||
| 999 |
_c183422 _d183422 |
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