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Administrative Dimensions of Tax Reform

Author

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  • Richard M. Bird

    (Business Economics, Rotman School of Management, University of Toronto
    International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
    Australian Taxation Studies Program (ATAX), Faculty of Law, University of New South Wales)

Abstract

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Suggested Citation

  • Richard M. Bird, 2014. "Administrative Dimensions of Tax Reform," Annals of Economics and Finance, Society for AEF, vol. 15(2), pages 963-992, November.
    • Handle: RePEc:cuf:journl:y:2014:v:15:i:2:bird
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    Cited by:

    1. Christian EBEKE & Mario MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers P154, FERDI.
    2. de Quatrebarbes, Céline & Boccanfuso, Dorothée & Savard, Luc, 2016. "Beyond representative households: The macro–micro impact analysis of VAT designs applied to Niger," Economic Modelling, Elsevier, vol. 57(C), pages 76-92.
    3. Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," CERDI Working papers halshs-00577148, HAL.
    4. James Alm, 2018. "Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(2), pages 379-398, June.
    5. Bolch, Kimberly B. & Ceriani, Lidia & López-Calva, Luis F., 2022. "The arithmetics and politics of domestic resource mobilization for poverty eradication," World Development, Elsevier, vol. 149(C).
    6. Chen, Shawn Xiaoguang, 2017. "The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China," Journal of Public Economics, Elsevier, vol. 147(C), pages 62-76.
    7. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.

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