Name: Tax Reform in Developing Countries (en Inglés)
SKU: 66184252
Price: 91.86 USD
Availability: InStock
Author: Gillis, Malcolm

portada Tax Reform in Developing Countries (en Inglés)

Tax Reform in Developing Countries (en Inglés)

Formato

Libro Físico

Editorial

Duke University Press

Autor

Gillis, Malcolm

Idioma

Inglés

N° páginas

554

Encuadernación

Tapa Dura

Dimensiones

23.9x16x4.6 cm

ISBN13

9780822308744

Tax Reform in Developing Countries (en Inglés)

Gillis, Malcolm (Autor) · Duke University Press · Tapa Dura

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Reseña del libro "Tax Reform in Developing Countries (en Inglés)"

This volume presents the work of experts (in most cases the very advisers who designed and helped implement the reforms) on the tax reform efforts of a dozen developing nations--from the restructuring of the economy of postwar Japan to the 1986 reforms in Jamaica. Among the many lessons learned from these efforts are that tax reform is most successful when tax administration is a central (rather than peripheral) focus of reform efforts, and when tax reform is specifically directed toward economic rather than noneconomic objectives.Other conclusions include the apparently mutually reinforcing nature of tax simplification and tax rate reduction, and the role of indirect tax reforms (such as the value-added tax) in successful reform undertakings.