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Ouvrages
The concept of ‘cost of capital’ was introduced almost thirty years ago and quickly became an indispensable tool for modelling the impact of tax policy on investment behaviour. In the 1980s it assumed a central role in tax reform debates through[...]![]()
Working Paper
Jean-François Brun ; Sèna Kimm Gnangnon | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2018This paper addresses two main questions concerning the relationship between tax reform, development aid, public revenue and public revenue instability in developing countries. Tax reform involves here a change in the tax structure in favour of d[...]![]()
Ouvrages
Back cover: Proposals to introduce broad based consumption taxes have prompted considerable political controversy and conflict in recent decades. This book explores the politics of consumption tax reform in the four countries where the political[...]![]()
Ouvrages
Vito Tanzi, Éditeur scientifique ; Vito Tanzi, Éditeur scientifique | Washington : International Monetary Fund (IMF) | 19934e de couv : "The IMF has been a major participant in the challenge of transforming many African, Asian, and European countries from centrally planned to market economies. The authors of this book have distilled their first-hand experience with [...]![]()
Ouvrages
Note de l'éditeur : "The property tax is a potentially attractive means of financing municipal government in developing countries. As a revenue source, it can provide local government with access to a broad and expanding tax base. At present, ho[...]![]()
Ouvrages
Stephan Haggard, Éditeur scientifique ; Steven Benjamin Webb, Éditeur scientifique | Oxford : Oxford University Press | 1994Can a developing country balance a stable democracy with a well-functioning market economy? THis question is addressed in this book by showing how political reforms influence the efforts of governments to initiate and sustain economic reforms. T[...]![]()
Ouvrages
Michael J. Boskin, Éditeur scientifique ; Charles E. McLure, Éditeur scientifique ; Michael J. Boskin, Auteur ; Charles E. McLure, Auteur | San Francisco : ICS Press | 1990A review of current thinking on taxation which examines the changes in tax structure occurring in 11 countries, ranging from Indonesia and Mexico to Sweden and the United States. The book coincides with a trend towards tax reform which has taken[...]