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  • Fiscal management (chinois)

    In Western democracies, systems of checks and balances built into government structures have formed the core of good governance, and have helped empower citizens for more than two hundred years. Many developing...

    Type de document: Publication Numéro du rapport: 34377 Date du document: 1 mai 2013 Mode de publication: Disclosed Auteur: Andrews,Matthew,Bird,Richard M.,Brixi,Hana,Kharas,Homi,Mishra,Deepak K.,Purohit,Mahesh C.,Schacter,Mark J.,Shah, Anwar [editor],Von Hagen,Jurgen

  • Taxation and decentralization (anglais)

    Strengthening sub-national governments is high on the policy agenda of many developing countries. From an economics perspective, the most important potential benefit from decentralization is the increased...

    Type de document: Fiche Numéro du rapport: 57657 Date du document: 1 novembre 2010 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • Smart tax administration (anglais)

    The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to...

    Type de document: Fiche Numéro du rapport: 57398 Date du document: 1 octobre 2010 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • Subnational taxation in developing countries : a review of the literature (anglais)

    This paper reviews the literature on tax assignment in decentralized countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS5450 Date du document: 1 octobre 2010 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • Taxation and development (anglais)

    For more than half a century, scholars and international agencies have been making recommendations about taxation in developing countries. The advice economists have offered to developing countries has...

    Type de document: Numéro du rapport: 56944 Date du document: 1 octobre 2010 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • Taxing business : Taxing business (anglais)

    Economists are sometimes accused of agreeing on almost nothing. An important policy question on which many economists appear to agree, however, is that there is not much to be said in favor of taxing business...

    Type de document: Fiche Numéro du rapport: 51628 Date du document: 1 juin 2009 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • The personal income tax (anglais)

    A recent paper argues persuasively that the two basic pillars of taxation in most countries are the income tax and the VAT (Barreix and Roca 2007). The authors argue that the VAT is excellent as a revenue...

    Type de document: Fiche Numéro du rapport: 51627 Date du document: 1 juin 2009 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • Taxing consumption (anglais)

    Domestic consumption in most countries is taxed through general sales taxes, excise taxes on specific commodities, and a variety of miscellaneous taxes on such services as hotels and transfers of property...

    Type de document: Fiche Numéro du rapport: 51626 Date du document: 1 juin 2009 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • The personal income tax (anglais)

    A recent paper argues persuasively that the two basic pillars of taxation in most countries are the income tax and the value added tax (VAT) (Barreix and Roca 2007). The authors argue that the VAT is excellent...

    Type de document: Fiche Numéro du rapport: 44259 Date du document: 26 avril 2008 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • Taxing business (anglais)

    Numerous distortions and costs are created as a result of corporate taxes. Choices with respect to organizational form (the incorporation decision), financial structure (debt-equity ratio), and dividend...

    Type de document: Fiche Numéro du rapport: 44260 Date du document: 26 avril 2008 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • Taxing consumption (anglais)

    Domestic consumption in most countries is taxed through general sales taxes, excise taxes on specific commodities, and a variety of miscellaneous taxes on such services as hotel and transfers of property...

    Type de document: Fiche Numéro du rapport: 44502 Date du document: 26 avril 2008 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • The marginal cost of funds and cost benefit analysis (anglais)

    Common sense suggests that there should be a strong and logical connection between the two sides of the budget. If an average citizen in any country is asked what he or she thinks about the desirability...

    Type de document: Fiche Numéro du rapport: 44505 Date du document: 26 avril 2008 Mode de publication: Disclosed Auteur: Bird,Richard M.

  • Fiscal management (anglais)

    In Western democracies, systems of checks and balances built into government structures have formed the core of good governance, and have helped empower citizens for more than two hundred years. Many developing...

    Type de document: Publication Numéro du rapport: 34377 Date du document: 1 janvier 2005 Mode de publication: Disclosed Auteur: Andrews,Matthew,Bird,Richard M.,Brixi,Hana,Kharas,Homi,Mishra,Deepak K.,Purohit,Mahesh C.,Schacter,Mark J.,Shah, Anwar [editor],Von Hagen,Jurgen

  • Fiscal management : Gestion fiscal (espagnol)

    In Western democracies, systems of checks and balances built into government structures have formed the core of good governance, and have helped empower citizens for more than two hundred years. Many developing...

    Type de document: Publication Numéro du rapport: 34377 Date du document: 1 janvier 2005 Mode de publication: Disclosed Auteur: Andrews,Matthew,Bird,Richard M.,Brixi,Hana,Kharas,Homi,Mishra,Deepak K.,Purohit,Mahesh C.,Schacter,Mark J.,Shah, Anwar [editor],Von Hagen,Jurgen

  • Vietham: toward fiscal transparency (anglais)

    This report identifies feasible near and medium-term measures that could be introduced to improve fiscal transparency. It will be difficult to achieve all of the requirements of the minimum standard of...

    Type de document: Document de travail Numéro du rapport: 33633 Date du document: 1 juin 1999 Mode de publication: Disclosed Auteur: Allan,William A.,Bird,Richard M.,Matin,Kazi Mahbub-Al,Petrie,Murray,Sarraf,Feridoun,Nguyen,Minh Van,XAVIER,JOHN ANTONY

  • Rethinking decentralization in developing countries (anglais)

    This paper draws on the growing experience with decentralization in developing countries, to explore how a wide range of variables can affect decentralization efforts, and, how policies, and incentives...

    Type de document: Publication Numéro du rapport: 21491 Date du document: 30 septembre 1998 Mode de publication: Disclosed Auteur: Litvack,Jennie I.,Ahmad,Junaid Kamal,Bird,Richard M.

  • Intergovernmental fiscal relations and poverty alleviation in Viet Nam (anglais)

    A successful poverty alleviation strategy has four distinct elements: 1) identifying who the poor are, where they are located, and what they do; 2) analyzing why they are poor; 3) developing policies to...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS1430 Date du document: 31 mars 1995 Mode de publication: Auteur: Bird,Richard M.,Litvack,Jennie I.,Rao, M. Govinda

  • Transition 6 (3) (anglais)

    Post-communist parties and the politics of entitlements (Jeffrey Sachs). Privatizing profits of Bulgaria's state enterprises (Zeljko Bogetic and Arye L. Hillman). Oxford Analytica reports on red conglomerates...

    Type de document: Bulletin d’information Numéro du rapport: 17828 Date du document: 31 mars 1995 Mode de publication: Auteur: Bird,Richard M.,Bogetic,Zeljko,Ebel,Robert D.,Fazso, Ferenc L.,Hillman,Arye L.,Perez-Lopez, Jorge,SACHS, JEFFREY D.,Wallich,Christine I.

  • Decentralizing infrastructure : for good or ill? (anglais)

    The author examines the many faces of infrastructure decentralization: the costs and benefits, the government structure (constraint or variable?), the "polycentric" approach, and how to make decentralization...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS1258 Date du document: 28 février 1994 Mode de publication: Auteur: Bird,Richard M.