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Evolutionary Tax Reform in Emerging Economies

Evolutionary Tax Reform in Emerging Economies An Income-Based Approach

Hardback (20 Mar 2024)

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Publisher's Synopsis

Evolutionary Tax Reform in Emerging Economies: an income-based approach provides one approach to tax reform in emerging economies. Conrad describes the context for tax reform in these economies and outlines the "Standard Approach" to tax reform, an approach that is critically evaluated. Emphasis is placed on revenue generation given to economic efficiency considerations and constraints, institutional and economic, that change through time, and the approach of the work is based on two main elements: policy, for all tax instruments, developed with the individual as the taxpayer, and policy implemented via the use of withholding taxes (advanced taxes), to the extent possible, and via the use of withholding agents, Advanced Payment Agents (APA's). Evolutionary Tax Reform in Emerging Economies examines APAs, direct tax (income tax), and VAT, excises, and tariffs, and discusses topics such as how the base of each tax is defined, how the base might change over time, how APAs are used to collect advanced payments, and how to preserve excise tax collection at the point of production (or import).

About the Publisher

Oxford University Press

Oxford University Press is a department of the University of Oxford. It furthers the University's objective of excellence in research, scholarship, and education by publishing worldwide. Our products cover an extremely broad academic and educational spectrum, and we aim to make our content available to our users in whichever format suits them best.We publish for all audiences-from pre-school to secondary level schoolchildren; students to academics; general readers to researchers; individuals to institutions. Our range includes dictionaries, English language teaching materials, children's books, journals, scholarly monographs, printed music, higher education textbooks, and schoolbooks.

Book information

ISBN: 9780192847089
Publisher: OUP OXFORD
Imprint: Oxford University Press
Pub date:
DEWEY: 336.20091724
DEWEY edition: 23
Language: English
Number of pages: 464
Weight: 730g
Height: 242mm
Width: 164mm
Spine width: 28mm