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Tax Administration in Developing Countries [electronic resource] : An Economic Perspective, Mansfield, Charles Y..

Author/Creator:
Mansfield, Charles Y.
Publication:
Washington, D.C. : International Monetary Fund, 1987.
Format/Description:
Government document
Book
1 online resource (26 p.)
Series:
IMF eLibrary
IMF Working Papers; Working Paper No. 87/42.
IMF Working Papers; Working Paper No. 87/42
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Local subjects:
Budget deficits. (search)
Capital gains tax. (search)
Company income tax. (search)
Consumption tax. (search)
Consumption taxes. (search)
Corporate income tax. (search)
Corporate income taxes. (search)
Corporation income tax. (search)
Country tax systems. (search)
Developing countries. (search)
Direct taxes. (search)
Domestic taxes. (search)
Excise duties. (search)
Excise revenue. (search)
Excise tax. (search)
Excise taxes. (search)
Fiscal affairs. (search)
Fiscal affairs department. (search)
Fiscal deficit. (search)
Fiscal deficits. (search)
Fiscal documentation. (search)
Fiscal innovations. (search)
Fiscal policy. (search)
Fiscal stabilization. (search)
Form of taxation. (search)
Good tax system. (search)
Government revenue. (search)
High tax rates. (search)
Higher income. (search)
Income effect. (search)
Income tax net. (search)
Income tax payments. (search)
Income tax rates. (search)
Income tax withholding. (search)
Income taxes. (search)
Income taxpayers. (search)
Indirect taxes. (search)
Internal revenue. (search)
Large budget deficits. (search)
Large taxpayers. (search)
Lower tax rates. (search)
National tax journal. (search)
Optimal tax. (search)
Payroll tax. (search)
Personal income tax. (search)
Presumptive taxes. (search)
Progressive tax. (search)
Progressive taxation. (search)
Property taxes. (search)
Public finance. (search)
Revenue collection. (search)
Sales tax. (search)
Sales taxes. (search)
Short-term tax. (search)
Social security taxes. (search)
Substitution effect. (search)
Tax administration. (search)
Tax administrators. (search)
Tax base. (search)
Tax bases. (search)
Tax burden. (search)
Tax burdens. (search)
Tax collector. (search)
Tax compliance. (search)
Tax departments. (search)
Tax design. (search)
Tax effort. (search)
Tax evasion. (search)
Tax income. (search)
Tax journal. (search)
Tax legislation. (search)
Tax liability. (search)
Tax on wages. (search)
Tax payments. (search)
Tax policy. (search)
Tax policy analysis. (search)
Tax rates. (search)
Tax ratio. (search)
Tax ratios. (search)
Tax reform. (search)
Tax reporting. (search)
Tax returns. (search)
Tax revenue. (search)
Tax revenues. (search)
Tax structure. (search)
Tax structures. (search)
Tax system. (search)
Tax systems. (search)
Tax withholding. (search)
Taxation. (search)
Taxation of labor. (search)
Taxes on domestic. (search)
Taxpayer compliance. (search)
Taxpaying public. (search)
Total tax revenue. (search)
Trade taxes. (search)
Value-added taxes. (search)
United States. (search)
Summary:
This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.
Notes:
Description based on print version record.
Contributor:
Mansfield, Charles Y.
Other format:
Print Version:
ISBN:
1451975392:
9781451975390
ISSN:
1018-5941
Publisher Number:
10.5089/9781451975390.001
Access Restriction:
Restricted for use by site license.