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Taxing The Poor

Anonymous

The Economist, Jul 9, 1988, Vol.308(7558), p.70

ISSN: 00130613 ; E-ISSN: 14768860

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  • Nhan đề:
    Taxing The Poor
  • Tác giả: Anonymous
  • Chủ đề: Vat ; Tax Reform ; Tax Base ; Sales Taxes ; Ldcs ; Fiscal Policy ; Export Taxes ; Corporate Taxes ; Taxation ; Economic Policy ; Developing Countries ; Non-Us ; Economic Policy & Planning ; World Bank ; International Bank for Reconstruction & Development
  • Là 1 phần của: The Economist, Jul 9, 1988, Vol.308(7558), p.70
  • Mô tả: Generally, poor countries are lightly taxed. However, the light tax burdens of poor countries probably do as much economic harm as the heavier burdens of rich countries due to a narrowness of the tax base and the poor choice of tax instrument. Developing countries rely on company taxes, which can work to discourage investment, and trade taxes, which discourage exports. The World Bank suggests that developing nations broaden the tax base and reduce official rates, thereby reducing the variation in marginal effective tax rates. The company-tax base can be broadened by cutting the special investment incentives that are common in most developing country tax codes. Also, "full expensing" tax assessment, under which firms treat investment costs like other expenses as they are incurred, could broaden the base. Commodity taxation in poor countries should move away from trade taxes to broadly based sales taxes, preferably a value-added tax.
  • Ngôn ngữ: English
  • Số nhận dạng: ISSN: 00130613 ; E-ISSN: 14768860

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