A Handbook for Tax Simplification
A HANDBOOK FOR TAX SIMPLIFICATION, International Finance Corporation, October 2009
258 Pages Posted: 14 Jan 2010 Last revised: 24 Mar 2010
Date Written: October 1, 2009
Abstract
Taxation has been identified by businesses all over the world as one of the biggest constraints for doing business. The purpose of this handbook is to provide policy makers especially in developing countries with a framework to assess a tax system in its entirety, measure the burden imposed by the tax including the compliance cost of tax administration, and define best practices for tax policy and administration that will yield a tax system that is simple and predictable and does not create an undue burden on private enterprise. Topics addressed in this handbook include Measuring Tax burden, Political Economy of Tax Simplification, Tax Policy Simplification, Tax Administration Simplification, Tax Incentives, Sub-National Tax Simplification, Corruption and Tax Simplification and Taxpayer Education and Assistance.
Keywords: Tax Policy, Tax Administration, Political Economy, Tax Incentives, Sub-National Tax, Tax Simplification, Tax Burden, Tax Compliance Cost
JEL Classification: H20, H71, P16, E62, H25, H71, K34
Suggested Citation: Suggested Citation
Do you have a job opening that you would like to promote on SSRN?
Recommended Papers
-
Redistribution Via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
By Eric M. Zolt and Richard M. Bird
-
Societal Institutions and Tax Effort in Developing Countries
By Richard M. Bird, Jorge Martinez-vazquez, ...
-
Inequality and Taxation: Evidence from the Americas on how Inequality may Influence Tax Institutions
By Kenneth L. Sokoloff and Eric M. Zolt
-
Globalization and Developing Countries - a Shrinking Tax Base?
By Joshua Aizenman and Yothin Jinjarek
-
Optimal Taxation in Infinitely-Lived Agent and Overlapping Generations Models: A Review
By Andres Erosa and Martin Gervais
-
Globalization and Developing Countries - A Shrinking Tax Base?
By Joshua Aizenman and Yothin Jinjarak
-
Technology and Taxation in Developing Countries: From Hand to Mouse
By Richard M. Bird and Eric M. Zolt
-
One Kind of Freedom: Reconsidered (and Turbo Charged)
By Roger L. Ransom and Richard C. Sutch