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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. Robin Boadway & Motohiro Sato, 2008. "Optimal Tax Design and Enforcement with an Informal Sector," Working Papers 1168, Queen's University, Department of Economics.
  2. Sokolovska, Olena & Sokolovskyi, Dmytro, 2011. "The effect of tax-tariff reform: evidence from Ukraine," MPRA Paper 42643, University Library of Munich, Germany.
  3. Baunsgaard, Thomas & Keen, Michael, 2010. "Tax revenue and (or?) trade liberalization," Journal of Public Economics, Elsevier, vol. 94(9-10), pages 563-577, October.
  4. Michael Moore & Maurizio Zanardi, 2011. "Does reduced trade tax revenue affect government spending patterns?," International Tax and Public Finance, Springer, vol. 18(5), pages 555-579, October.
  5. Richard Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers Series 12, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Mar 2008.
  6. 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.
  7. Knud Jorgen MUNK, . "Tax-Tariff Reform with Costs of Tax Administrations," EcoMod2004 330600102, EcoMod.
  8. 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.
  9. Tehmina S. Khan & John Norregaard, 2007. "Tax Policy; Recent Trends and Coming Challenges," IMF Working Papers 07/274, International Monetary Fund.
  10. 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.
  11. Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper 2014-061, Tilburg University, Center for Economic Research.
  12. 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.
  13. Raghbendra Jha & T. Palanivel, 2007. "Resource Augmentation for Meeting the Millennium Development Goals in the Asia Pacific Region," Departmental Working Papers 2007-02, The Australian National University, Arndt-Corden Department of Economics.
  14. Aureo de Paula & Jose A. Scheinkman, 2007. "The Informal Sector," PIER Working Paper Archive 07-033, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
  15. 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.
  16. 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.
  17. 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.
  18. Jenny Ligthart & Gerard C. van der Meijden, 2010. "Coordinated Tax-Tari Reforms, Informality, and Welfare Distribution," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1029, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  19. 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.
  20. Michael Keen, 2007. "VAT Attacks!," IMF Working Papers 07/142, International Monetary Fund.
  21. 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.
  22. 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.
  23. Joshua Aizenman & Yothin Jinjarak, 2006. "Globalization and Developing Countries - A Shrinking Tax Base?," NBER Working Papers 11933, National Bureau of Economic Research, Inc.
  24. 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.
  25. Theodore Palivos & Nikos Tsakiris, 2010. "Trade and Tax Reforms in a Cash-in-Advance Economy," Discussion Paper Series 2010_07, Department of Economics, University of Macedonia, revised Apr 2010.
  26. Jonathan Goyette, 2012. "Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement," Cahiers de recherche 12-07, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  27. 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.
  28. Aureo de Paula & Jose A. Scheinkman, 2009. "Value Added Taxes, Chain Effects and Informality," PIER Working Paper Archive 09-030, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
  29. Mario Mansour & Michael Keen, 2009. "Revenue Mobilization in Sub-Saharan Africa; Challenges From Globalization," IMF Working Papers 09/157, International Monetary Fund.
  30. Eduardo Lora & Deisy Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications 4791, Inter-American Development Bank, Research Department.
  31. Julia Cagé & Lucie Gadenne, 2014. "The Fiscal Cost of Trade Liberalization," PSE Working Papers halshs-00705354, HAL.
  32. 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.
  33. 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.
  34. Kenji Fujiwara, 2014. "Tax Principles and Tariff-Tax Reforms," Discussion Paper Series 119, School of Economics, Kwansei Gakuin University, revised Aug 2014.
  35. 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.
  36. Jayati Ghosh, 2007. "Macroeconomics and Growth Policies," Policy Notes 2, United Nations, Department of Economics and Social Affairs.
  37. Warlters, Michael & Auriol, Emmanuelle, 2005. "The marginal cost of public funds in Africa," Policy Research Working Paper Series 3679, The World Bank.
  38. M. Shahe Emran & Joseph E. Stiglitz, 2002. "On Selective Indirect Tax Reform in Developing Countries," International Trade 0210003, EconWPA.
  39. Michael Keen, 2007. "VAT, Tariffs, and withholding; Border Taxes and Informality in Developing Countries," IMF Working Papers 07/174, International Monetary Fund.
  40. 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.
  41. Kenji Fujiwara & Ryoma Kitamura, 2014. "A trade and domestic tax reform in imperfectly competitive markets," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 23(6), pages 785-795, September.
  42. Ronald Davies & Louren Paz, 2010. "Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector," The Institute for International Integration Studies Discussion Paper Series iiisdp323, IIIS, revised Mar 2010.
  43. 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.
  44. M. Shahe Emran & Joseph E. Stiglitz, 2004. "Price-neutral Tax Reform With an Informal Economy," Public Economics 0407010, EconWPA.
  45. 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.
  46. 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.
  47. 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.
  48. 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, June.
  49. 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.
  50. 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.
  51. Andrew Feltenstein & Maral Shamloo, 2013. "Tax reform, the informal economy, and bank financing of capital formation," International Tax and Public Finance, Springer, vol. 20(1), pages 1-28, February.
  52. 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.
  53. Michael Keen & Ben Lockwood, 2007. "The Value Added Tax: Its Causes and Consequences," Economics Working Papers ECO2007/09, European University Institute.
  54. Kreickemeier, Udo & Raimondos-Møller, Pascalis, 2006. "Tariff-Tax Reforms and Market Access," CEPR Discussion Papers 5889, C.E.P.R. Discussion Papers.
  55. 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.
  56. Richard M. Bird, 2005. "Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0505, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  57. 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.
  58. Michael Keen, 2012. "Taxation and Development: Again," IMF Working Papers 12/220, International Monetary Fund.
  59. Michael S. Michael & Sajal Lahiri & Panos Hatzipanayotou, 2013. "Piecemeal Reform of Domestic Indirect Taxes toward Uniformity in the Presence of Pollution: with and without a Revenue Constraint," University of Cyprus Working Papers in Economics 03-2013, University of Cyprus Department of Economics.
  60. repec:hal:wpaper:halshs-00705354 is not listed on IDEAS
  61. Christian EBEKE & Hélène EHRHART, 2011. "Does VAT reduce the instability of tax revenues?," Working Papers 201124, CERDI.
  62. 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.
  63. 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.
  64. 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.
  65. Vincent Leyaro & Oliver Morrissey & Trudy Owens, . "Food Price Changes and Consumer Welfare in Tanzania 1991 – 2007," Discussion Papers 10/01, University of Nottingham, CREDIT.
  66. James Boyce, 2007. "Public Finance, Aid and Post-Conflict Recovery," Working Papers wp140, Political Economy Research Institute, University of Massachusetts at Amherst.
  67. 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.
  68. 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.
  69. Alex Cobham (QEH), . "Tax Evasion, Tax Avoidance and Development Finance," QEH Working Papers qehwps129, Queen Elizabeth House, University of Oxford.
  70. repec:dgr:kubcen:2013036 is not listed on IDEAS
  71. Åsa Johansson & Eduardo Olaberria, 2014. "Long-term Patterns of Trade and Specialisation," OECD Economics Department Working Papers 1136, OECD Publishing.
  72. 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.
  73. 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.
  74. 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.
  75. 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.
  76. 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.
  77. repec:kgu:wpaper:99 is not listed on IDEAS
  78. Arijit Mukherjee & M. Emranul Haque, 2009. "Revenue-enhancing Trade Liberalization in Developing Countries," Economics Bulletin, AccessEcon, vol. 29(3), pages 2275-2281.
  79. 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.
  80. Juha Tervala & Giovanni Ganelli, 2012. "Tariff-Tax Reforms in Large Economies," IMF Working Papers 12/139, International Monetary Fund.
  81. 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.
  82. 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.
  83. 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.
  84. Åsa Johansson & Eduardo Olaberría, 2014. "Global Trade and Specialisation Patterns Over the Next 50 Years," OECD Economic Policy Papers 10, OECD Publishing.
  85. 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.
  86. Mehdi Abbas, 2011. "Mondialisation et développement. Quelle soutenabilité au régime de l'organisation mondiale du commerce ?," Post-Print halshs-00602996, HAL.
  87. 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.
  88. 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.
  89. 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.
  90. 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.
  91. Haibara, Takumi, 2012. "Alternative approaches to tax reform," Economics Letters, Elsevier, vol. 117(2), pages 408-410.
  92. 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.
  93. 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, vol. 18(3), pages 273-290, June.
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