Institutional Elements of Tax Design and Reform
, by McLaren, JohnNote: Supplemental materials are not guaranteed with Rental or Used book purchases.
- ISBN: 9780821353943 | 0821353942
- Cover: Paperback
- Copyright: 1/1/2003
This publication contains a collection of papers presented to a joint Columbia University/World Bank conference held on February 2000 in New York. These papers study the constraints on fiscal systems in developing countries and transition economies. Issues discussed include: the administration of indirect taxation, incentives in fiscal federalism, organisational design and tax compliance. It includes case studies of taxation policy in Tanzania, Russia and India. A frequent theme in these papers is the inextricable link between tax policy and tax administration.