Taxation
- ODI series of papers looking at community forestry and wildlife management practice in Cameroon
- Policy and Environment Programme, ODI, 2001
- Collection which takes as its theme the many and important values which can be derived from community involvement in forest management in the humid tropics, focussing on one of the major timber producers of the tropical world – t...
- Transaction taxes increase market volatility
- K. Habermeier; A. Kirilenko / International Monetary Fund, 2001
- This article emphasises that transaction taxes have a very destructive impact on financial markets where the transformation of latent demands into realized transactions takes place. The article reflects on the transaction taxes...
- What are the advantages and disadvantages of fiscal decentralisation?
- G. Pisauro / International Monetary Fund, 2001
- This article looks at the benefits or otherwise of fiscal decentralisation. This paper synthesises lessons learned from the theoretical literature and international experience on the design of intergovernmental relations. The p...
- Have tax levies on bank withdrawals in six Latin American countries been successful?
- I. Coelho; L. Ebrill; V. Summers / International Monetary Fund, 2001
- This paper investigates whether the decision by six Latin American countries, to levy taxes on withdrawals from bank accounts has been successful. The levying of taxes in this manner has been viewed as a convenient tax handle during a...
- The Tobin Tax is feasible: but how should it be implemented?
- F.J. Cardim de Carvalho / Global Policy Forum, 2001
- This short article investigates the Tobin Tax (TT). This article deals with two essential points for the operationalisation of the Tobin Tax (TT). These include: the need to establish the primary aims of the tax, among its possible (b...
- Tobin Tax may calm market volatility and provide resources for development
- H. Hayward / War on Want, 2001
- This article begins by discussing the negative effects short-term speculative financial activities have on the lives and economies of the citizens of developing countries. A reliance on volatile forms of short-term investment leaves t...
- How would a two-stage approach to implementing the Tobin Tax operate?
- H. Patomaki / Network Institute for Global Democratization, Helsinki, 2001
- This Report develops a new approach to making the Tobin tax real. This could be realised in two stages: In its first phase, the system would consist of the euro-EU and a group of other countries EU. However constituted,...
- Distribution of income and the income tax burden in Bulgaria
- Zeljko Bogetic; Fareed M.A. Hassan / Policy Research Working Papers, World Bank, 1995
- The empirical analysis of Bulgaria's income distribution and income tax burden indicates that the country has low income inequality although this is changing rapidly. The income tax is progressive and contributes significantly to redu...
- The combined incidence of taxes and public expenditures in the Philippines
- Shantayanan Devarajan; Shaikh I. Hossain / Policy Research Working Papers, World Bank, 1995
- In the Philippines, the combined effect of taxation and spending policies is progressive, because the incidence pattern of spending is progressive while that of taxation is neutral. Indirect taxes, the main source of government revenu...
- Outline of research programme
- Odd-Helge Fjeldstad; O. Therkildsen; L. Rakner; J. Semboja / Danish Institute for International Studies, 2000
- Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and democratic consol...
- Transaction taxes increase market volatility
- K. Habermeier; A. Kirilenko / International Monetary Fund, 2001
- This article emphasises that transaction taxes have a very destructive impact on financial markets where the transformation of latent demands into realized transactions takes place. The article reflects on the transaction taxes...
- What are the advantages and disadvantages of fiscal decentralisation?
- G. Pisauro / International Monetary Fund, 2001
- This article looks at the benefits or otherwise of fiscal decentralisation. This paper synthesises lessons learned from the theoretical literature and international experience on the design of intergovernmental relations. The p...
- Have tax levies on bank withdrawals in six Latin American countries been successful?
- I. Coelho; L. Ebrill; V. Summers / International Monetary Fund, 2001
- This paper investigates whether the decision by six Latin American countries, to levy taxes on withdrawals from bank accounts has been successful. The levying of taxes in this manner has been viewed as a convenient tax handle during a...
- The Tobin Tax is feasible: but how should it be implemented?
- F.J. Cardim de Carvalho / Global Policy Forum, 2001
- This short article investigates the Tobin Tax (TT). This article deals with two essential points for the operationalisation of the Tobin Tax (TT). These include: the need to establish the primary aims of the tax, among its possible (b...
- Tobin Tax may calm market volatility and provide resources for development
- H. Hayward / War on Want, 2001
- This article begins by discussing the negative effects short-term speculative financial activities have on the lives and economies of the citizens of developing countries. A reliance on volatile forms of short-term investment leaves t...
- How would a two-stage approach to implementing the Tobin Tax operate?
- H. Patomaki / Network Institute for Global Democratization, Helsinki, 2001
- This Report develops a new approach to making the Tobin tax real. This could be realised in two stages: In its first phase, the system would consist of the euro-EU and a group of other countries EU. However constituted,...
- Distribution of income and the income tax burden in Bulgaria
- Zeljko Bogetic; Fareed M.A. Hassan / Policy Research Working Papers, World Bank, 1995
- The empirical analysis of Bulgaria's income distribution and income tax burden indicates that the country has low income inequality although this is changing rapidly. The income tax is progressive and contributes significantly to redu...
- The combined incidence of taxes and public expenditures in the Philippines
- Shantayanan Devarajan; Shaikh I. Hossain / Policy Research Working Papers, World Bank, 1995
- In the Philippines, the combined effect of taxation and spending policies is progressive, because the incidence pattern of spending is progressive while that of taxation is neutral. Indirect taxes, the main source of government revenu...
- Outline of research programme
- Odd-Helge Fjeldstad; O. Therkildsen; L. Rakner; J. Semboja / Danish Institute for International Studies, 2000
- Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and democratic consol...
- Policy options for the Philippines
- Philippine Institute for Development Studies, 2000
- In 2000, petroleum products had gone through several rounds of price increases in the Philippines. By July 2000 the average price of diesel fuel has increased by 59 percent from its January 1999 level while the pump price of gasoline ...
- 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...
