Catégorie tax
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4e de couv : "L’économie de marché comporte des rouages délicats, au service de l’initiative individuelle. Les erreurs de conception, lorsqu’il en existe dans un système fiscal, perturbent le jeu de ces rouages. La productivité, en croissant, re[...]
Le langage de l’économie est devenu la lingua franca de notre époque. Sans son concours, le monde actuel serait aussi inintelligible que le serait l’univers sans la physique newtonienne. Ce livre expose d’abord comment a germé l’idée audacieuse [...]
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Ved Parkash Gandhi, Editor ; Ved Parkash Gandhi | Washington : International Monetary Fund (IMF) | 1987The book is the product of a research project initiated in 1984 in the Fiscal Affairs Department of the International Monetary Fund to assess the relevance to the special circumstances of developing countries of tax policy aspects of the popular[...]
4e de couv : "Measuring tax evasion and the size of the underground economy is a growing industry among researchers. However, Filip Palda argues that deadweight losses from tax evasion are a social loss that have been largely neglected. Tax E[...]
Parthasarathi Shome, Editor ; International Monetary Fund, Issuing body | Washington : International Monetary Fund (IMF) | 1995This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, [...]
Survey and evaluation of past, present and future tax policies in OECD countries. Part I deals with tax developments between circa 1965 and 1992, or in the case of tax revenue statistics between circa 1965 and 1989. Part II discusses some analyt[...]
Executive summary: The Tax Transparency in Africa report, published annually, is a key output of the Africa Initiative. It provides comparable statistics on tax transparency as one of African countries’ responses to the challenge of illicit f[...]
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Hubert Kempf, Author ; Grégoire Rota-Graziosi, Author |We investigate the endogenous choice of leadership in commodity tax competition. We apply an endogenous timing game, where jurisdictions commit themselves to lead or to follow, to the Kanbur and Keen (1993) model. The Subgame Perfect Nash Equili[...]
Hubert Kempf, Author ; Grégoire Rota-Graziosi, Author | Université Paris Sorbonne | Documents de Travail, CES Sorbonne, ISSN 1955-611X | 2010-05This note investigates the endogenous choice of leadership in commodity tax competition. We apply an endogenous timing game, where jurisdictions commit themselves to lead or to follow, to the Kanbur and Keen (1993) model. We show that the Subgam[...]
Richard Miller Bird, Editor ; Oliver Oldman, Editor ; Oliver Oldman, Editor ; Richard Miller Bird, Editor | Baltimore : Johns Hopkins University Press | Johns Hopkins studies in development | 1990Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the refo[...]
Alfred Roman Ilersic, Author ; D.R. Myddelton, Author ; Alim G. Davies, Author ; W.A.P. Manser, Author ; G.S.A. Wheatcroft, Author ; Martin H. Cadman, Editor ; Paul Chambers, Author of introduction, etc. | [S.l.] : Macmillan | Business economics | 19694e de couv : "This book is about the effects of taxation on the national economy. The social and business life of a community is carried on through a complex system of exchanges of goods and services. The monetary system provides a scale of valu[...]
