FEEDBACK
Jump to content

Taxation

Items 1 to 10 of 199

Fiscal policies for diet and the prevention of noncommunicable diseases
2016
The Global Action Plan for the Prevention and Control of Noncommunicable Diseases 2013–2020, endorsed by the World Health Organization, provides a roadmap and a menu of policy options for Member States and other stakeholders to t...
Not so great expectations: gas revenue, corruption and willingness to pay tax in Tanzania
A.W. Cappelen / Chr. Michelsen Institute, Norway 2016
Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. There are high expectations that exploitation of natural resources will substantially increase Tanzania’s national income. This brief p...
Taxing pensions
H. Cremer; P. Pestieau 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations ...
Fiscal Space for Social Protection Options to Expand Social Investments in 187 Countries
I Ortiz; M Cummins; K Karunanethy / International Labour Organization 2015
It is often argued that social protection is not affordable or that government expenditure cuts are inevitable during adjustment periods. But there are alternatives, even in the poorest countries. This working paper offers a...
Taxes and transition: formalising small-scale farmers in Peru?
International Institute for Environment and Development 2015
Like many developing countries, Peru needs to increase tax collection to provide public goods and services for its people. In the agricultural sector, out of a total of 2.2 million farmers only 42,000 pay taxes; 1.8 million work on le...
Estimating industry benchmarks for the Value Added Tax
R.G. Manasan / Philippine Institute for Development Studies 2002
The value added tax (VAT) was first adopted in the Philippines in 1988, replacing 12 different kinds of indirect taxes. The indirect taxes it replaced include annual fixed taxes, sales tax on manufacturers/producers, turnover tax on s...
Tax administration reform: (semi-) autonomous revenue authority anyone?
R.G. Manasan / Philippine Institute for Development Studies 2003
The Philippines has not been immune to the worldwide trend towards the creation of semi-autonomous revenue authorities. To date, three bills are pending at the House of Representatives seeking to establish a semi-autonomous internal r...
Macroeconomic impact of a tariff reduction: A three-gap analysis with model simulations
J.T. Yap / Philippine Institute for Development Studies 1997
Using the interplay of saving, foreign exchange and fiscal constraints, this study determines the impact of trade liberalisation, the tariff reduction in particular, on macroeconomic balances. This study then quantifies these effects ...
The impact of Comprehensive Agrarian Reform Program (CARP) on the crop sector
M.P.S. Geron / Philippine Institute for Development Studies 1994
Several studies have shown that land reform has a positive impact on rice and corn productivity. However, the same cannot be said in sugar and coconut areas. This paper attempts to verify the effect of the implementation of CARP on th...
Fiscal reform agenda: getting ready for the bumpy ride ahead
R.G. Manasan / Philippine Institute for Development Studies 2004
The paper traces the roots of the Philippines' fiscal problem and concludes that it is largely attributable to the deterioration of the natio nal government’s revenue effort. On the other hand, because the government relied heav...
Items 1 to 10 of 199

Items 1 to 10 of 198

Fiscal policies for diet and the prevention of noncommunicable diseases
2016
The Global Action Plan for the Prevention and Control of Noncommunicable Diseases 2013–2020, endorsed by the World Health Organization, provides a roadmap and a menu of policy options for Member States and other stakeholders to t...
Not so great expectations: gas revenue, corruption and willingness to pay tax in Tanzania
A.W. Cappelen / Chr. Michelsen Institute, Norway 2016
Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. There are high expectations that exploitation of natural resources will substantially increase Tanzania’s national income. This brief p...
Taxing pensions
H. Cremer; P. Pestieau 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations ...
Fiscal Space for Social Protection Options to Expand Social Investments in 187 Countries
I Ortiz; M Cummins; K Karunanethy / International Labour Organization 2015
It is often argued that social protection is not affordable or that government expenditure cuts are inevitable during adjustment periods. But there are alternatives, even in the poorest countries. This working paper offers a...
Taxes and transition: formalising small-scale farmers in Peru?
International Institute for Environment and Development 2015
Like many developing countries, Peru needs to increase tax collection to provide public goods and services for its people. In the agricultural sector, out of a total of 2.2 million farmers only 42,000 pay taxes; 1.8 million work on le...
Estimating industry benchmarks for the Value Added Tax
R.G. Manasan / Philippine Institute for Development Studies 2002
The value added tax (VAT) was first adopted in the Philippines in 1988, replacing 12 different kinds of indirect taxes. The indirect taxes it replaced include annual fixed taxes, sales tax on manufacturers/producers, turnover tax on s...
Tax administration reform: (semi-) autonomous revenue authority anyone?
R.G. Manasan / Philippine Institute for Development Studies 2003
The Philippines has not been immune to the worldwide trend towards the creation of semi-autonomous revenue authorities. To date, three bills are pending at the House of Representatives seeking to establish a semi-autonomous internal r...
Macroeconomic impact of a tariff reduction: A three-gap analysis with model simulations
J.T. Yap / Philippine Institute for Development Studies 1997
Using the interplay of saving, foreign exchange and fiscal constraints, this study determines the impact of trade liberalisation, the tariff reduction in particular, on macroeconomic balances. This study then quantifies these effects ...
The impact of Comprehensive Agrarian Reform Program (CARP) on the crop sector
M.P.S. Geron / Philippine Institute for Development Studies 1994
Several studies have shown that land reform has a positive impact on rice and corn productivity. However, the same cannot be said in sugar and coconut areas. This paper attempts to verify the effect of the implementation of CARP on th...
Fiscal reform agenda: getting ready for the bumpy ride ahead
R.G. Manasan / Philippine Institute for Development Studies 2004
The paper traces the roots of the Philippines' fiscal problem and concludes that it is largely attributable to the deterioration of the natio nal government’s revenue effort. On the other hand, because the government relied heav...
Items 1 to 10 of 198

Items 1 to 1 of 1

National Centre for Social and Economic Modelling, University of Canberra (NATSEM)
NATSEM is a research centre associated with the University of Canberra that undertakes research and analysis specialising in the use of microdata and microsimulation modelling to address ongoing and emerging research agendas and client demand and contribute to and enhance social, economic and business decision making. It aims to steer microsimulation modelling in Australia beyond its tr...
Items 1 to 1 of 1