• Complain

Zmarak Shalizi - Tax policy in sub-Saharan Africa, Volume 19

Here you can read online Zmarak Shalizi - Tax policy in sub-Saharan Africa, Volume 19 full text of the book (entire story) in english for free. Download pdf and epub, get meaning, cover and reviews about this ebook. year: 1988, publisher: World Bank Publications, genre: Romance novel. Description of the work, (preface) as well as reviews are available. Best literature library LitArk.com created for fans of good reading and offers a wide selection of genres:

Romance novel Science fiction Adventure Detective Science History Home and family Prose Art Politics Computer Non-fiction Religion Business Children Humor

Choose a favorite category and find really read worthwhile books. Enjoy immersion in the world of imagination, feel the emotions of the characters or learn something new for yourself, make an fascinating discovery.

No cover

Tax policy in sub-Saharan Africa, Volume 19: summary, description and annotation

We offer to read an annotation, description, summary or preface (depends on what the author of the book "Tax policy in sub-Saharan Africa, Volume 19" wrote himself). If you haven't found the necessary information about the book — write in the comments, we will try to find it.

Zmarak Shalizi: author's other books


Who wrote Tax policy in sub-Saharan Africa, Volume 19? Find out the surname, the name of the author of the book and a list of all author's works by series.

Tax policy in sub-Saharan Africa, Volume 19 — read online for free the complete book (whole text) full work

Below is the text of the book, divided by pages. System saving the place of the last page read, allows you to conveniently read the book "Tax policy in sub-Saharan Africa, Volume 19" online for free, without having to search again every time where you left off. Put a bookmark, and you can go to the page where you finished reading at any time.

Light

Font size:

Reset

Interval:

Bookmark:

Make
title Tax Policy in Sub-Saharan Africa Policy Research Series V 2 - photo 1

title:Tax Policy in Sub-Saharan Africa Policy & Research Series ; V. 2
author:Shalizi, Zmarak.; Squire, Lyn
publisher:World Bank
isbn10 | asin:0821311654
print isbn13:9780821311653
ebook isbn13:9780585264554
language:English
subjectTaxation--Africa, Sub-Saharan.
publication date:1988
lcc:HJ3026.S53 1988eb
ddc:336.2/00967
subject:Taxation--Africa, Sub-Saharan.
Page i
Tax Policy in Sub-Saharan Africa
Zmarak Shalizi
Lyn Squire
Policy & Research Series
Tax policy in sub-Saharan Africa Volume 19 - image 2
Tax policy in sub-Saharan Africa Volume 19 - image 3
Page ii
Copyright 1988
The World Bank
1818 H Street, N.W.
Washington, D.C. 20433, U.S.A.
All rights reserved
Manufactured in the United States of America
First printing December 1988
Third printing January 1996
Papers in the Policy and Research Series present results of policy analysis and research to encourage discussion and comments. To disseminate the findings with the least possible delay, the text has not been edited as would be appropriate to more formal publications, and the World Bank accepts no responsibility for errors. Citation and the use of such a paper should take account of its provisional character. The findings, interpretations, and conclusions expressed in this paper are entirely those of the author(s) and should not be attributed in any manner to the World Bank, to its affiliated organizations, or to members of its Board of Executive Directors or the countries they represent.
The material in this publication is copyrighted. Requests for permission to reproduce portions of it should be sent to the Office of the Publisher at the address shown in the copyright notice above. The World Bank encourages dissemination of its work and will normally give permission promptly and, when the reproduction is for noncommercial purposes, without asking a fee. Permission to copy portions for classroom use is granted through the Copyright Clearance Center, Inc., Suite 910, 222 Rosewood Drive, Danvers, Massachusetts 01923, U.S.A.
The complete backlist of publications from the World Bank is shown in the annual Index of Publications, which contains an alphabetical title list and indexes of subjects, authors, and countries and regions; it is of value principally to libraries and institutional purchasers. The latest edition is available free of charge from the Distribution Unit, Office of the Publisher, The World Bank, 1818 H Street, NW, Washington, D.C., U.S.A., or from Publications, The World Bank, 66, avenue d'Ina, 75116 Paris, France.
Zmarak Shalizi is senior economist in the Public Economics Division of the Country Economics Department, and Lyn Squire is lead economist in the Country Operations Division of the Western Africa Department.
Library of Congress Cataloging-in-Publication Data
Shalizi, Zmarak, 1947
Tax policy in sub-Saharan Africa : a framework for analysis /
Zmarak Shalizi, Lyn Squire.
p. cm.(Policy and research series ; no. 2)
ISBN 0-8213-1165-4
1. TaxationAfrica, Sub-Saharan. I. Squire, Lyn, 1946- .
II. Title. III. Series.
HJ3026.S53 1989
336.200967dc19 88-34667
CIP
Page iii
Abstract
The attached paper on "A Framework for Tax Policy Analysis in Sub-Saharan Africa" is a product of the ongoing work program on tax analysis in the Bank. The paper argues that ad hoc revenue increasing measures in the past have paid insufficient attention to the incentive effects of taxes and that tax reform is warranted where the role of the price mechanism in allocating resources is being enhanced, for example, through trade and price liberalization measures. The paper focuses on the analysis of commodity and income taxes. It identifies a series of tax reform measures which rationalize and simplify the tax regime and are likely to be administratively feasible in Sub-Saharan Africa. Even though the recommendations are based on the peculiarities of existing tax structures in Sub-Saharan Africa, the type of analysis and principles enunciated are potentially of wider interest.
The central message on commodity taxation is that domestic consumption taxes are a preferred mechanism for generating revenues and that "embryonic" versions of such taxes are already in existence in many African countries or can readily be constructed through coordination of trade and production taxes. One implication of this recommendation is that tariff reforms should be integrated with tax reforms and that the revenue function of tariffs be transferred to domestic consumption taxes. In addition, where there are constraints in reducing nominal tariffs on consumer goods, the report recommends using a levy on domestic output rather than increasing tariffs on imported inputs. This would be consistent with a move away from taxing production and trade towards the taxing of consumption.
The central message on income taxes is to severely restrict the role of allowances in both personal and company income taxes. A greater use of withholding, an increase in exemption levels, a lowering of the maximum rate and fewer brackets in between is recommended for personal income taxes. For company tax, the recommendation is to move towards zero marginal effective tax rates (METR) on investment in order to avoid interfering in the volume and allocation of investments. A new and promising approach to zero METRs is to move towards "full expensing" (100% depreciation in first year) by increasing the initial allowances available to all investors and eliminating the other asset and sector specific allowances and deductions. This will reduce the incentives to reallocate investments towards sectors whose profitability is tax induced. It will also reduce the need for asset revaluation and complex indexing schemes where inflation is a problem.
Finally, the paper argues that the identification of a desired long-run tax structure helps determine the administrative changes and technical assistance required to improve existing tax regimes. Where comprehensive reforms cannot be implemented, a long-term tax reform framework is required against which partial reforms can be evaluated. The principles and approach put forth in this paper can be used then to develop detailed proposals which are tailored to country-specific needs.
Next page
Light

Font size:

Reset

Interval:

Bookmark:

Make

Similar books «Tax policy in sub-Saharan Africa, Volume 19»

Look at similar books to Tax policy in sub-Saharan Africa, Volume 19. We have selected literature similar in name and meaning in the hope of providing readers with more options to find new, interesting, not yet read works.


Reviews about «Tax policy in sub-Saharan Africa, Volume 19»

Discussion, reviews of the book Tax policy in sub-Saharan Africa, Volume 19 and just readers' own opinions. Leave your comments, write what you think about the work, its meaning or the main characters. Specify what exactly you liked and what you didn't like, and why you think so.