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The Theory and Practice of Tax Reform in Developing Countries

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Cited by:

  1. Dagney Faulk & Jorge Martinez-Vazquez & Sally Wallace, 2007. "Using Human-Capital Theory to Establish a Potential-Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 415-435, September.
  2. Ahmad, Ehtisham & Stern, Nicholas, 2009. "Effective carbon taxes and public policy options: insights from India and Pakistan," LSE Research Online Documents on Economics 38348, London School of Economics and Political Science, LSE Library.
  3. Tchoffo, Rodrigue & Nkemgha, Guivis & Paul, Tadzong, 2019. "Anglophone Crisis in Cameroon: Can indirect tax play a crucial role?," MPRA Paper 96457, University Library of Munich, Germany, revised 10 Oct 2019.
  4. Abdelkrim Araar & Paolo Verme, 2019. "Prices and Welfare," Springer Books, Springer, number 978-3-030-17423-1, June.
  5. M. Govinda Rao & R. Kavita Rao, 2005. "Trends and Issues in Tax Policy and Reform in India," India Policy Forum, Global Economy and Development Program, The Brookings Institution, vol. 2(1), pages 55-122.
  6. Jorge Martinez-Vazquez & Richard M. Bird, 2014. "Sustainable development requires a good tax system," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 1, pages 1-24, Edward Elgar Publishing.
  7. Sanjeev Gupta & João Tovar Jalles & Jianhong Liu, 2022. "Tax Buoyancy in Sub-Saharan Africa and its Determinants," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 890-921, August.
  8. Craig Brett & Laurence Jacquet, 2015. "Workforce or workfare? The optimal use of work requirements when labour is supplied along the extensive margin," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 48(5), pages 1855-1882, December.
  9. Sami Bibi & Jean-Yves Duclos, 2007. "Poverty-decreasing indirect tax reforms: Evidence from Tunisia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 165-190, April.
  10. Amjad Ali & Marc Audi, 2018. "Macroeconomic Environment and Taxes Revenues in Pakistan: An Application of ARDL Approach," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 7(1), pages 30-39, March.
  11. Alessandro Nicita, 2008. "Price elasticities and tax reform in Mexico," Applied Economics, Taylor & Francis Journals, vol. 40(18), pages 2329-2335.
  12. Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005.
  13. Abdelkrim Araar & Paolo Verme, 2019. "Prices and welfare: a comparative analysis of measures and computational methods," Empirical Economics, Springer, vol. 57(4), pages 1077-1101, October.
  14. Estache, Antonio & Gomez-Lobo, Andres & Leipziger, Danny, 2000. "Utility privatization and the needs of the poor in Latin America - Have we learned enough to get it right?," Policy Research Working Paper Series 2407, The World Bank.
  15. Rao, M. Govinda, 2005. "Tax system reform in India: Achievements and challenges ahead," Journal of Asian Economics, Elsevier, vol. 16(6), pages 993-1011, December.
  16. Glauben, Thomas & Herzfeld, Thomas & Loy, Jens-Peter & Renner, Swetlana & Hockmann, Heinrich, 2012. "The impact of fiscal policies on agricultural household decisions," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 29(2), pages 166-177.
  17. Coady, David P. & Grosh, Margaret & Hoddinott, John, 2002. "Targeting outcomes redux," FCND briefs 144, International Food Policy Research Institute (IFPRI).
  18. Satya Poddar & Ehtisham Ahmad, 2015. "GST Reforms and Intergovernmental Considerations in India," Working Papers id:6824, eSocialSciences.
  19. Daniela Maria Casale, 2012. "Indirect Taxation and Gender Equity: Evidence from South Africa," Feminist Economics, Taylor & Francis Journals, vol. 18(3), pages 25-54, July.
  20. Coady, David & Dreze, Jean, 2000. "Commodity taxation and social welfare: the generalised Ramsey rule," LSE Research Online Documents on Economics 6651, London School of Economics and Political Science, LSE Library.
  21. 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.
  22. Khalid Mahmood Lodhi, 2011. "Impact of Tax Reduction Policy on Banking Sector in Pakistan," Information Management and Business Review, AMH International, vol. 3(6), pages 373-382.
  23. Jaime Sempere, 2000. "Optimal Tax Rules, Pigou Taxation, and the “Double Dividend”," Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, vol. 0(1), pages 93-103, January-J.
  24. Jean‐Yves Duclos & Paul Makdissi & Quentin Wodon, 2005. "Poverty‐Reducing Tax Reforms with Heterogeneous Agents," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(1), pages 107-116, February.
  25. Horacio Sobarzo, 2011. "Tax reform in Mexico: a general equilibrium assessment," Applied Economics Letters, Taylor & Francis Journals, vol. 18(7), pages 671-678.
  26. Ahmad, Ehtisham, 2011. "Should China revisit the 1994 fiscal reforms?," Discussion Papers 115922, University of Bonn, Center for Development Research (ZEF).
  27. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
  28. Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2010. "La fin des exonérations de TVA est-elle favorable aux pauvres ? Le cas du Niger," Working Papers 201034, CERDI.
  29. Carvalho, Diogo Baerlocher & Siqueira, Rozane Bezerra de & Nogueira, José Ricardo Bezerra, 2013. "Características Distributivas e Impacto de Reformas Tributárias Sobre o Bem-Estar das Famílias no Brasil," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 67(3), September.
  30. Iffat Ara & Qazi Masood Ahmed, 2022. "Differential Impact of Taxation on Food Items," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 27(1), pages 1-19, Jan-June.
  31. Alessandro Santoro, 2007. "Marginal Commodity Tax Reforms: A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 21(4), pages 827-848, September.
  32. Ahmad, Ehtisham & Brosio, Giorgio & Jiménez, Juan Pablo, 2019. "Options for retooling property taxation in Latin America," Macroeconomía del Desarrollo 45021, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  33. Petr David, 2009. "Taxation of cigarettes in the Czech Republic in Context of Harmonization of Given Excise Duty Rates in the European Union [Zdaňování cigaret v České republice v kontextu harmonizace sazeb daného ak," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(4), pages 86-100.
  34. Mahnaz Fatima & Qazi Masood Ahmed, 2001. "Political Economy of Fiscal Reforms in the 1990s," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 40(4), pages 503-518.
  35. Clive Bell, 2017. "Project appraisal: A revival is long overdue," WIDER Working Paper Series wp-2017-111, World Institute for Development Economic Research (UNU-WIDER).
  36. 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.
  37. Paolo Liberati, 2001. "The Distributional Effects of Indirect Tax Changes in Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 27-51, January.
  38. Chiumya, Chiza, 2006. "Counteracting Tax Evasion In Malawi: An Analysis Of The Methods And A Quest For Improvement," MPRA Paper 9892, University Library of Munich, Germany.
  39. Robin Boadway, 2006. "Principles of Cost-Benefit Analysis," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 2(1), pages 1-44, January.
  40. Mr. David Coady & Devin D'Angelo & Brooks Evans, 2019. "Fiscal Redistribution and Social Welfare," IMF Working Papers 2019/051, International Monetary Fund.
  41. Ahmad, Ehtisham, 2011. "Should China revisit the 1994 fiscal reforms?," LSE Research Online Documents on Economics 57969, London School of Economics and Political Science, LSE Library.
  42. Paolo Liberati, 2000. "Did VAT change redistribute purchasing power in Italy?," Working Papers in Public Economics 40, University of Rome La Sapienza, Department of Economics and Law.
  43. A. B. Atkinson, 2012. "Public Economics after The Idea of Justice," Journal of Human Development and Capabilities, Taylor & Francis Journals, vol. 13(4), pages 521-536, November.
  44. John Creedy, 2009. "An Approximation For The Optimal Linear Income Tax Rate," Australian Economic Papers, Wiley Blackwell, vol. 48(3), pages 224-236, September.
  45. Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2002. "Socially-Efficient Tax Reforms," Cahiers de recherche 0201, Université Laval - Département d'économique.
  46. James Alm & Pablo Saavedra & Edward Sennoga, 2007. "How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 350-373, September.
  47. David Coady, 2006. "The Welfare Returns to Finer Targeting: The Case of The Progresa Program in Mexico," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 217-239, May.
  48. Ida Bastiaens & Nita Rudra, 2016. "Trade liberalization and the challenges of revenue mobilization: can international financial institutions make a difference?," Review of International Political Economy, Taylor & Francis Journals, vol. 23(2), pages 261-289, April.
  49. Coady, David P., 2001. "An evaluation of the distributional power of PROGRESA's cash transfers in Mexico," FCND discussion papers 117, International Food Policy Research Institute (IFPRI).
  50. Cathal ODonoghue & Beenish Amjad & Jules Linden & Nora Lustig & Denisa Sologon & Yang Wang, 2023. "The Distributional Impact of Inflation in Pakistan: A Case Study of a New Price Focused Microsimulation Framework, PRICES," Papers 2310.00231, arXiv.org, revised Mar 2024.
  51. Alessandra Cepparulo & Francesca Gastaldi & Paolo Liberati, 2010. "The distributional and welfare impact of inflation in Italy," Working Papers in Public Economics 134, University of Rome La Sapienza, Department of Economics and Law.
  52. Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2008. "Socially Improving Tax Reforms," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 49(4), pages 1505-1537, November.
  53. John W. Diamond & George R. Zodrow, 2007. "Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 374-395, September.
  54. Gibson, John & Rozelle, Scott, 2002. "Demand Systems With Unit Values: Comparisons With Elasticities from Market Prices," 2002 Conference (46th), February 13-15, 2002, Canberra, Australia 173980, Australian Agricultural and Resource Economics Society.
  55. M. Ghaffar Chaudhry, 1999. "The Theory and Practice of Agricultural Income Tax in Pakistan and a Viable Solution," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 38(4), pages 757-768.
  56. Emmanuel Skoufias & David P. Coady, 2007. "Are the Welfare Losses from Imperfect Targeting Important?," Economica, London School of Economics and Political Science, vol. 74(296), pages 756-776, November.
  57. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
  58. Purohit, Mahesh C., 2001. "Road map for national and sub-national VATs in India," Working Papers 08/3, National Institute of Public Finance and Policy.
  59. Glauben, Thomas & Henning, Christian H.C.A., 2002. "Tax Policies And The Labor Market Constrained Farm Household: Theoretical Results And Empirical Evidence From Household Data," 2002 Annual meeting, July 28-31, Long Beach, CA 19700, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  60. Faiz Ur Rehman & Muhammad Nasir, 2018. "In the Same Boat, but not Equals: The Heterogeneous Effects of Indirect Taxation on Child Health in Punjab-Pakistan," PIDE-Working Papers 2018:158, Pakistan Institute of Development Economics.
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  64. McCulloch, Neil, 2003. "The impact of structural reforms on poverty : a simple methodology with extensions," Policy Research Working Paper Series 3124, The World Bank.
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