Taxation
- The impact of the underground economy and tax evasion of the formal economy in Pakistan
- M. A. Kemal / Pakistan Institute of Development Economics, Pakistan, 2007
- This paper estimates the size and consequences of the underground economy and tax evasion on the formal GDP in Pakistan. The author concludes that while the underground economy has significant impact on the formal economy, the reverse...
- Training module of the research programme "Economic Policies, MDGs and Poverty"
- J. Weeks; S. Patel / International Policy Centre for Inclusive Growth, 2007
- This training module stems from a joint International Poverty Centre/Centre for Development Policy and Research (SOAS) project on the MDGs. The research aims to stimulate an evidence-based and wide-ranging debate and help expand...
- Sustainable development financing through effective mobilisation of domestic revenues in the Global South
- J. Martens / Global Policy Forum, 2007
- As part of the ongoing debate over sustainable development financing, this paper identifies and examines the obstacles to effective mobilisation of domestic revenues in Southern countries. It argues that however useful the focus ...
- Will economic and revenue growth increase with a flat tax system?
- S. Hadler; C. Moloi; S. Wallace / International Studies Programmme, Georgia State University, 2007
- This paper provides an assessment of flat tax policies. The authors argue that there is considerable confusion among policy makers as to what a flat rate income tax is and what the benefits are. Similarly, they find that the empirical...
- Can dependency on taxation make governments accountable, capable and responsive?
- M. Moore 2007
- This paper summarises the policy implications of a growing debate about the connection between taxation and the quality of governance in developing countries. In particular, it focuses on two sets of policy questions about the th...
- Internationally-generated development finance: practical suggestions to overcome practical and political barriers
- A. Clunies-Ross; J. Langmore / World Institute for Development Economics Research (WIDER), 2006
- Though likely to be difficult politically and practically, innovative mechanisms to collect internationally-generated revenues could meet the shortfall in development finance. But, as the authors of this paper acknowledge, creating ap...
- South Africa's future economy
- M. () Claasen / Institute for Democracy in South Africa, 2007
- This latest report from the Budget Information Service at the Institute for Democracy in South Africa examines the government budget for 2007 and proposes future policy options. Idasa’s Budget Information Service (BIS) uses data ...
- Shortcomings in Pakistan’s tax system and suggested reform measures
- J. Martinez-Vazquez / International Studies Programmme, Georgia State University, 2006
- Despite ongoing reforms, Pakistan’s taxation system is still unable to raise adequate revenues, due to a narrow tax base and widespread tax evasion. This paper evaluates the progressiveness and efficiency of the existing tax syst...
- Introducing taxation issues to civil society groups
- J. Friedman / International Budget Partnership, 2006
- This guide is intended to help demystify revenue policy issues and give civil society budget groups the tools they need to influence revenue policy in the same way that they have been able to influence expenditure policy. The g...
- Participatory budgeting: how to maintain the support of the middle classes in taking from the rich to give to the poor
- M. Baquero; A. Schneider / Institute of Development Studies UK, 2006
- How can governments raise taxes and improve public services for poorer groups, while at the same time securing the political support of those with wealth? In Porto Alegre, this working paper suggests, participatory budgeting ha...
- Training module of the research programme "Economic Policies, MDGs and Poverty"
- J. Weeks; S. Patel / International Policy Centre for Inclusive Growth, 2007
- This training module stems from a joint International Poverty Centre/Centre for Development Policy and Research (SOAS) project on the MDGs. The research aims to stimulate an evidence-based and wide-ranging debate and help expand...
- Sustainable development financing through effective mobilisation of domestic revenues in the Global South
- J. Martens / Global Policy Forum, 2007
- As part of the ongoing debate over sustainable development financing, this paper identifies and examines the obstacles to effective mobilisation of domestic revenues in Southern countries. It argues that however useful the focus ...
- Will economic and revenue growth increase with a flat tax system?
- S. Hadler; C. Moloi; S. Wallace / International Studies Programmme, Georgia State University, 2007
- This paper provides an assessment of flat tax policies. The authors argue that there is considerable confusion among policy makers as to what a flat rate income tax is and what the benefits are. Similarly, they find that the empirical...
- Can dependency on taxation make governments accountable, capable and responsive?
- M. Moore 2007
- This paper summarises the policy implications of a growing debate about the connection between taxation and the quality of governance in developing countries. In particular, it focuses on two sets of policy questions about the th...
- Internationally-generated development finance: practical suggestions to overcome practical and political barriers
- A. Clunies-Ross; J. Langmore / World Institute for Development Economics Research (WIDER), 2006
- Though likely to be difficult politically and practically, innovative mechanisms to collect internationally-generated revenues could meet the shortfall in development finance. But, as the authors of this paper acknowledge, creating ap...
- South Africa's future economy
- M. () Claasen / Institute for Democracy in South Africa, 2007
- This latest report from the Budget Information Service at the Institute for Democracy in South Africa examines the government budget for 2007 and proposes future policy options. Idasa’s Budget Information Service (BIS) uses data ...
- Shortcomings in Pakistan’s tax system and suggested reform measures
- J. Martinez-Vazquez / International Studies Programmme, Georgia State University, 2006
- Despite ongoing reforms, Pakistan’s taxation system is still unable to raise adequate revenues, due to a narrow tax base and widespread tax evasion. This paper evaluates the progressiveness and efficiency of the existing tax syst...
- Introducing taxation issues to civil society groups
- J. Friedman / International Budget Partnership, 2006
- This guide is intended to help demystify revenue policy issues and give civil society budget groups the tools they need to influence revenue policy in the same way that they have been able to influence expenditure policy. The g...
- Participatory budgeting: how to maintain the support of the middle classes in taking from the rich to give to the poor
- M. Baquero; A. Schneider / Institute of Development Studies UK, 2006
- How can governments raise taxes and improve public services for poorer groups, while at the same time securing the political support of those with wealth? In Porto Alegre, this working paper suggests, participatory budgeting ha...
- Raising business tax revenue by seeing the bigger picture
- World Bank, 2006
- In considering business taxation reform, the emphasis is usually on corporate income tax rates. However, income taxes represent only a proportion of the number and amount of taxes paid by businesses, and compliance time involved. ...
- 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...
