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Citations for "On selective indirect tax reform in developing countries"

by Emran, M. Shahe & Stiglitz, Joseph E.

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  1. Áureo de Paula & Jose A. Scheinkman, 2010. "Value-Added Taxes, Chain Effects, and Informality," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(4), pages 195-221, October.
  2. Paul E. Carrillo & M. Shahe Emran & Gabriela Aparicio, 2011. "Taxes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador," Working Papers 2011-02, The George Washington University, Institute for International Economic Policy.
  3. Bernardi, Luigi & Gandullia, Luca & Fumagalli, Laura, 2005. "Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues," MPRA Paper 1869, University Library of Munich, Germany.
  4. Fatih KARANFIL & Ata OZKAYA, 2013. "Indirect Taxes, Social Expenditures and Poverty:What Linkage?," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(3), pages 337-350.
  5. M. Shahe Emran & Joseph E. Stiglitz, 2002. "On Selective Indirect Tax Reform in Developing Countries," International Trade 0210003, EconWPA.
  6. Jayati Ghosh, 2007. "Macroeconomics and Growth Policies," Policy Notes 2, United Nations, Department of Economics and Social Affairs.
  7. Aizenman, Joshua & Jinjarak, Yothin, 2006. "Globalization and Developing Countries - a Shrinking Tax Base ?," Santa Cruz Department of Economics, Working Paper Series qt8r12k4xr, Department of Economics, UC Santa Cruz.
  8. Ronald B. Davies & Lourenço Paz, 2010. "Tariffs Versus VAT in the presence of heterogeneous firms and an informal sector," Working Papers 201008, School of Economics, University College Dublin.
  9. James K. Boyce, 2007. "Public finance, aid and post-conflict recovery," UMASS Amherst Economics Working Papers 2007-09, University of Massachusetts Amherst, Department of Economics.
  10. Raghbendra Jha & T. Palanivel, 2007. "Resource Augmentation for Meeting the Millennium Development Goals in the Asia Pacific Region," ASARC Working Papers 2007-02, The Australian National University, Australia South Asia Research Centre.
  11. Tapiwa Dalu & Ruvimbo Gillian Dalu & Tatenda Archibald Matibiri & Langton Madzamba, 2016. "Impact of value added tax refunds on revenue collection - a case of Region 1 taxpayers, Zimbabwe," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 11(3), pages 247-273.
  12. Michael S. Michael & Sajal Lahiri & Panos Hatzipanayotou, 2008. "Integrated Reforms of Indirect Taxes in the Presence of Pollution," CESifo Working Paper Series 2276, CESifo Group Munich.
  13. Joshua Aizenman & Yothin Jinjarak, 2008. "The collection efficiency of the Value Added Tax: Theory and international evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 17(3), pages 391-410.
  14. Fabio Antoniou & Panos Hatzipanayotou & Nikos Tsakiris, 2015. "Destination vs. Origin-based Commodity Taxation in Large Open Economies with Unemployment," CESifo Working Paper Series 5585, CESifo Group Munich.
  15. Kenji Fujiwara, 2014. "Tax Principles and Tariff-Tax Reforms," Discussion Paper Series 119, School of Economics, Kwansei Gakuin University, revised Aug 2014.
  16. Richard M. Bird, 2008. "The BBLR Approach to tax Reform in Emerging Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0804, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  17. Hoseini, Mohammad, 2015. "Value-Addes Tax and Shadow Economy : the Role of Input-Output Linkages (revision of CentER Discussion Paper 2013-036)," Discussion Paper 2015-058, Tilburg University, Center for Economic Research.
  18. Raghbendra Jha, 2013. "Indirect Tax Reform and Fiscal Federalism in India," ASARC Working Papers 2013-09, The Australian National University, Australia South Asia Research Centre.
  19. Zaman, Nadeem Uz & Ghutai, Gul & Zaidi, Syed Raza Irfan Shah, 2012. "The implication of the value added tax in Pakistan: administration, experiences and fears," MPRA Paper 37172, University Library of Munich, Germany.
  20. Bernardi, Luigi & Fumagalli, Laura & Gandullia, Luca, 2005. "Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues," MPRA Paper 18214, University Library of Munich, Germany.
  21. Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper 2014-061, Tilburg University, Center for Economic Research.
  22. Andrew Feltenstein & Maral Shamloo, 2013. "Tax reform, the informal economy, and bank financing of capital formation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 1-28, February.
  23. Mario Mansour & Michael Keen, 2009. "Revenue Mobilization in Sub-Saharan Africa; Challenges from Globalization," IMF Working Papers 09/157, International Monetary Fund.
  24. Theodore Palivos & Nikos Tsakiris, 2009. "Trade and Tax Reforms in a Cash-in-Advance Economy," University of Cyprus Working Papers in Economics 1-2009, University of Cyprus Department of Economics.
  25. Alex Cobham (QEH), . "Tax Evasion, Tax Avoidance and Development Finance," QEH Working Papers qehwps129, Queen Elizabeth House, University of Oxford.
  26. Michael Keen, 2007. "VAT, Tariffs, and Withholding; Border Taxes and Informality in Developing Countries," IMF Working Papers 07/174, International Monetary Fund.
  27. Santra, Sattwik & Hati, Koushik Kumar, 2014. "India’s Move from Sales Tax to VAT: A Hit or Miss?," MPRA Paper 54542, University Library of Munich, Germany.
  28. Jose Scheinkman & Aureo de Paula, 2007. "The Informal Sector," 2007 Meeting Papers 117, Society for Economic Dynamics.
  29. Michael O. Moore & Maurizio Zanardi, 2010. "Does Trade Liberalization Affect the Composition of Government Spending in Developing Nations?," Working Papers ECARES 2010_013, ULB -- Universite Libre de Bruxelles.
  30. Auriol, Emmanuelle & Warlters, Michael, 2012. "The marginal cost of public funds and tax reform in Africa," Journal of Development Economics, Elsevier, vol. 97(1), pages 58-72.
  31. Tehmina S. Khan & John Norregaard, 2007. "Tax Policy; Recent Trends and Coming Challenges," IMF Working Papers 07/274, International Monetary Fund.
  32. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
  33. Raghbendra Jha, 2007. "Fiscal Policy in Developing Countries: A Synoptic View," ASARC Working Papers 2007-01, The Australian National University, Australia South Asia Research Centre.
  34. Christian EBEKE & M MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers 201611, CERDI.
  35. Catalina Tejada & Eliana Ferrara & Henrik Kleven & Florian Blum & Oriana Bandiera & Michel Azulai, 2015. "State Effectiveness, Growth, and Development," Working Papers id:6668, eSocialSciences.
  36. Knud J., MUNK, 2008. "On the Use of Border Taxes in Developing Countries," Discussion Papers (ECON - Département des Sciences Economiques) 2008005, Université catholique de Louvain, Département des Sciences Economiques, revised 29 Jul 2011.
  37. repec:hal:wpaper:halshs-00705354 is not listed on IDEAS
  38. Haibara, Takumi, 2012. "Alternative approaches to tax reform," Economics Letters, Elsevier, vol. 117(2), pages 408-410.
  39. Gordon Roger H., 2010. "Public Finance and Economic Development: Reflections based on Experience in China," Journal of Globalization and Development, De Gruyter, vol. 1(1), pages 1-29, January.
  40. Knud MUNK, . "Tax-Tariff Reform with costs of Tax Administration," Middle East and North Africa 330400045, EcoMod.
  41. Richard M. Bird & Michael Smart, 2012. "Financing Social Expenditures in Developing Countries: Payroll or Value Added Taxes?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1206, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  42. Michael Savage, 2016. "Indirect tax reform and the specification of demand: the case of Ireland," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(2), pages 368-399, April.
  43. Dina Pomeranz, 2013. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," NBER Working Papers 19199, National Bureau of Economic Research, Inc.
  44. Michael Keen & Thomas Baunsgaard, 2005. "Tax Revenue and (or?) Trade Liberalization," IMF Working Papers 05/112, International Monetary Fund.
  45. Joseph E. Stiglitz, 2014. "In Praise of Frank Ramsey's Contribution to the Theory of Taxation," NBER Working Papers 20530, National Bureau of Economic Research, Inc.
  46. Eduardo Lora & Johanna Fajardo-González, 2016. "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," REVISTA CUADERNOS DE ECONOMÍA, UN - RCE - CID, vol. 35(Especial ), pages 75-117, January.
  47. Ligthart, J.E. & van der Meijden, G.C., 2010. "Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution," Discussion Paper 2010-61, Tilburg University, Center for Economic Research.
  48. Michael Moore & Maurizio Zanardi, 2011. "Does reduced trade tax revenue affect government spending patterns?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 555-579, October.
  49. Åsa Johansson & Eduardo Olaberría, 2014. "Long-term Patterns of Trade and Specialisation," OECD Economics Department Working Papers 1136, OECD Publishing.
  50. Panos Hatzipanayotou & Sajal Lahiri & Michael Michael, 2011. "Trade and domestic tax reforms in the presence of a public good and different neutrality conditions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(3), pages 273-290, June.
  51. M. Shahe Emran & Joseph E. Stiglitz, 2004. "Price-neutral Tax Reform With an Informal Economy," Public Economics 0407010, EconWPA.
  52. Byrd, William & Guimbert, Stephane, 2009. "Public Finance, Security, and Development: A Framework and an Application to Afghanistan," Policy Research Working Paper Series 4806, The World Bank.
  53. Julia Cagé & Lucie Gadenne, 2014. "The Fiscal Cost of Trade Liberalization," PSE Working Papers halshs-00705354, HAL.
  54. Gilbert, Scott & Ilievski, Bojan, 2016. "Banks, development, and tax," The Quarterly Review of Economics and Finance, Elsevier, vol. 61(C), pages 1-13.
  55. Richard M. Bird, 2005. "Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions," International Tax Program Papers 0505, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  56. James Scott, 2012. "Squeezing the state: tariff revenue, state capacity and the WTO’s Doha Round," Brooks World Poverty Institute Working Paper Series 16912, BWPI, The University of Manchester.
  57. Sacchidananda Mukherjee, 2015. "Present State of Goods and Services Tax (GST) Reform in India," Working Papers id:7532, eSocialSciences.
  58. Aureo de Paula & Jose A. Scheinkman, 2007. "The Informal Sector, Third Version," PIER Working Paper Archive 08-018, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, revised 21 May 2008.
  59. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011. "Direct versus Indirect Taxation: Trends, Theory, and Economic Significance," Chapters, in: The Elgar Guide to Tax Systems, chapter 2 Edward Elgar Publishing.
  60. Juha Tervala & Giovanni Ganelli, 2012. "Tariff-Tax Reforms in Large Economies," IMF Working Papers 12/139, International Monetary Fund.
  61. Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics.
  62. Robin Boadway, 2010. "The Design of a VAT for Multi-Government Jurisdictions: Lessons from Canada," Chapters, in: Fiscal Reforms in the Middle East, chapter 4 Edward Elgar Publishing.
  63. Åsa Johansson & Eduardo Olaberría, 2014. "Global Trade and Specialisation Patterns Over the Next 50 Years," OECD Economic Policy Papers 10, OECD Publishing.
  64. Santiago Tobón Zapata & Juan Carlos Muñoz-Mora, 2013. "Impuesto predial y desarrollo económico. Aproximación a la relación entre el impuesto predial y la inversión de los municipios de Antioquia," REVISTA ECOS DE ECONOMÍA, UNIVERSIDAD EAFIT, June.
  65. Prichard, Wilson, 2016. "Reassessing Tax and Development Research: A New Dataset, New Findings, and Lessons for Research," World Development, Elsevier, vol. 80(C), pages 48-60.
  66. Kreickemeier, Udo & Raimondos-Møller, Pascalis, 2008. "Tari[ff]-tax reforms and market access," Journal of Development Economics, Elsevier, vol. 87(1), pages 85-91, August.
  67. B. Essama-Nssah, 2007. "A poverty-focused evaluation of commodity tax options," Journal of International Development, John Wiley & Sons, Ltd., vol. 19(8), pages 1114-1130.
  68. Christian EBEKE & Hélène EHRHART, 2011. "Does VAT reduce the instability of tax revenues?," Working Papers 201124, CERDI.
  69. Raghbendra Jha, 2014. "India: Redesigning Fiscal Federalism after the Global Financial Crisis," ASARC Working Papers 2014-07, The Australian National University, Australia South Asia Research Centre.
  70. Pamela Coke Hamilton & Yvonne Tsikata & Emmanuel Pinto Moreira, 2009. "Accelerating Trade and Integration in the Caribbean : Policy Options for Sustained Growth, Job Creation, and Poverty Reduction," World Bank Publications, The World Bank, number 2652, July.
  71. Hoseini, M., 2013. "How to Enforce Value-Added Tax? The Role of Inter-Sectoral Linkages," Discussion Paper 2013-036, Tilburg University, Center for Economic Research.
  72. Michael S. Michael & Panos Hatzipanayotou, 2013. "Cooperative and Non-Cooperative Equilibrium Consumption Taxes in the Presence of Cross-Border Pollution," CESifo Working Paper Series 4501, CESifo Group Munich.
  73. Boadway, Robin, 2005. "Income tax reform for a globalized world: The case for a dual income tax," Journal of Asian Economics, Elsevier, vol. 16(6), pages 910-927, December.
  74. Whalley John & Kononova Vera, 2010. "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," Journal of Globalization and Development, De Gruyter, vol. 1(2), pages 1-27, December.
  75. Warlters, Michael & Auriol, Emmanuelle, 2005. "The marginal cost of public funds in Africa," Policy Research Working Paper Series 3679, The World Bank.
  76. Yongzheng Liu & Jorge Martinez-Vazquez, 2010. "The Growth-Inequality Tradeo in the Design of Tax Structure: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  77. Michael Keen, 2007. "VAT attacks!," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 365-381, August.
  78. James Boyce, 2007. "Public Finance, Aid and Post-Conflict Recovery," Working Papers wp140, Political Economy Research Institute, University of Massachusetts at Amherst.
  79. Emran, M. Shahe, 2005. "Revenue-increasing and welfare-enhancing reform of taxes on exports," Journal of Development Economics, Elsevier, vol. 77(1), pages 277-292, June.
  80. Anderson, James E. & Neary, J. Peter, 2016. "Sufficient statistics for tariff reform when revenue matters," Journal of International Economics, Elsevier, vol. 98(C), pages 150-159.
  81. Manoj Atolia, 2003. "Public Investment, Tax Evasion and Welfare Effects of a Tariff Reform," Working Papers wp2003_10_01, Department of Economics, Florida State University, revised Oct 2008.
  82. Robin Boadway & Motohiro Sato, 2008. "Optimal Tax Design and Enforcement with an Informal Sector," Working Papers 1168, Queen's University, Department of Economics.
  83. Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection Evidence on redistribution and poverty reduction in Ethiopia," Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
  84. Kenji Fujiwara, 2015. "Tax Principles and Tariff-Tax Reforms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(3), pages 360-370, September.
  85. Michael S. Michael & Sajal Lahiri & Panos Hatzipanayotou, 2015. "Piecemeal Reform of Domestic Indirect Taxes toward Uniformity in the Presence of Pollution: with and without a Revenue Constraint," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(2), pages 174-195, 04.
  86. Arijit Mukherjee & M. Emranul Haque, 2009. "Revenue-enhancing Trade Liberalization in Developing Countries," Economics Bulletin, AccessEcon, vol. 29(3), pages 2275-2281.
  87. Ben Hammouda, Hakim & Osakwe, Patrick N., 2006. "Global Trade Models and Economic Policy Analyses: Relevance, Risks and Repercussions for Africa," MPRA Paper 1851, University Library of Munich, Germany.
  88. Kenji Fujiwara & Ryoma Kitamura, 2013. "A trade and domestic tax reform in imperfectly competitive markets," Discussion Paper Series 099, School of Economics, Kwansei Gakuin University, revised Jan 2013.
  89. Michael Keen, 2009. "What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries," Journal of Economic Literature, American Economic Association, vol. 47(1), pages 159-70, March.
  90. Richard M. Bird, . "VAT in Ukraine: An Interim Report," International Tax Program Papers 0503 Revised, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  91. Aureo de Paula & Jose A. Scheinkman, 2009. "“Value Added Taxes, Chain Effects and Informality”, Second Version," PIER Working Paper Archive 09-041, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, revised 09 Nov 2009.
  92. Jonathan Goyette, 2012. "Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement," Cahiers de recherche 12-07, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
  93. Best, Michael & Brockmeyer, Anne & Kleven, Henrik & Spinnewijn, Johannes & Waseem, Mazhar, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
  94. Cagé, Julia & Gadenne, Lucie, 2016. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," CAGE Online Working Paper Series 303, Competitive Advantage in the Global Economy (CAGE).
  95. Thiess Buettner & Boryana Madzharova, 2016. "WTO Membership and the Shift to Consumption Taxes," CESifo Working Paper Series 6052, CESifo Group Munich.
  96. Paul E. Carrillo & M. Shahe Emran & Anita Rivadeneira, 2011. "Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion," Working Papers 2011-03, The George Washington University, Institute for International Economic Policy.
  97. Gordon, Roger & Li, Wei, 2009. "Tax structures in developing countries: Many puzzles and a possible explanation," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August.
  98. Ehtisham Ahmad & Michael Best, 2012. "Financing social policy in the presence of informality," LSE Research Online Documents on Economics 57964, London School of Economics and Political Science, LSE Library.
  99. Mehdi Abbas, 2011. "Mondialisation et développement. Quelle soutenabilité au régime de l'organisation mondiale du commerce ?," Post-Print halshs-00602996, HAL.
  100. Caba Stefan & Caus Vasile-Aurel, 2011. "Predictable Trends Of Eu Tariff Policy In Globalization'S Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 18-24, December.
  101. Glauben, Thomas & Herzfeld, Thomas & Loy, Jens-Peter & Renner, Swetlana & Hockmann, Heinrich, 2012. "The impact of fiscal policies on agricultural household decisions," Economic Modelling, Elsevier, vol. 29(2), pages 166-177.
  102. Sokolovska, Olena & Sokolovskyi, Dmytro, 2011. "The effect of tax-tariff reform: evidence from Ukraine," MPRA Paper 42643, University Library of Munich, Germany.
  103. Alexander Knobel & Sergey Sinelnikov-Murylev & Ilya Sokolov, 2013. "Quality of the Administration of Value-Added Tax in OECD countries and Russia," Working Papers 0050, Gaidar Institute for Economic Policy, revised 2013.
  104. Michael Carlos Best & Anne Brockmeyer & Henrik Jacobsen Kleven & Johannes Spinnewijn & Mazhar Waseem, 2015. "Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan," Journal of Political Economy, University of Chicago Press, vol. 123(6), pages 1311 - 1355.
  105. Knobel, Alexander & Sinelnikov-Murylev, Sergey & Sokolov, Iliya, 2011. "Quality of VAT administration in OECD countries and Russia," Applied Econometrics, Publishing House "SINERGIA PRESS", vol. 21(1), pages 16-34.
  106. Kaisa Alavuotunki, & Jukka Pirttilä2, 2015. "The consequences of the value-added tax on inequality," Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
  107. Stiglitz, Joseph E., 2002. "New perspectives on public finance: recent achievements and future challenges," Journal of Public Economics, Elsevier, vol. 86(3), pages 341-360, December.
  108. Asatryan, Zareh & Bittschi, Benjamin & Doerrenberg, Philipp, 2016. "Remittances and public finances: Evidence from oil-price shocks," ZEW Discussion Papers 16-022, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  109. Michael Keen, 2012. "Taxation and Development; Again," IMF Working Papers 12/220, International Monetary Fund.
  110. repec:kgu:wpaper:99 is not listed on IDEAS
  111. Vincent Leyaro & Oliver Morrissey & Trudy Owens, . "Food Price Changes and Consumer Welfare in Tanzania 1991 – 2007," Discussion Papers 10/01, University of Nottingham, CREDIT.
  112. San Vicente Portes, Luis, 2009. "On the distributional effects of trade policy: Dynamics of household saving and asset prices," The Quarterly Review of Economics and Finance, Elsevier, vol. 49(3), pages 944-970, August.
  113. Kenji Fujiwara, 2014. "Tax Principles and Tariff-Tax Reforms under International Oligopoly," Discussion Paper Series 116, School of Economics, Kwansei Gakuin University, revised Mar 2014.
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