Tax reforms and equity in ACP countries: the cases of Jamaica and Côte d'Ivoire
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Baden-Baden
Nomos Verl.-Ges.
1994
|
| Ausgabe: | 1. Aufl. |
| Schriftenreihe: | HWWA-Institut für Wirtschaftsforschung <Hamburg>: Veröffentlichungen des HWWA-Institut für Wirtschaftsforschung, Hamburg
10 |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006585686&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | 116 S. |
| ISBN: | 378903553X |
Internformat
MARC
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| 650 | 4 | |a Steuer | |
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| 650 | 4 | |a Taxation |z Côte d'Ivoire | |
| 650 | 4 | |a Taxation |z Jamaica | |
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
LIST OF TABLES 10
1. INTRODUCTION 11
1.1 Structural Adjustment and the Role of Fiscal Policy 11
1.2. Fiscal Policy and Equity 12
2. REVENUE COLLECTION SYSTEMS AND TAX
REFORM IN ACP COUNTRIES 15
2.1 Revenue Collection Systems: An Overview 15
2.1.1 Tax Systems and Tax Administration 15
2.1.1.1 Taxes and Other Revenues 15
2.1.1.2 Tax Administration 18
2.1.2 Reform of Tax Systems and Tax Administration 19
2.1.2.1 Motivation for Reform 19
2.1.2.2 Measures Adopted 20
2.2 Revenue Collection System in Jamaica 22
2.2.1 Tax System and Tax Administration 23
2.2.1.1 Taxes and Other Revenues 23
2.2.1.2 Tax Administration 28
2.2.2 Reform of Tax System and Tax Administration 29
2.2.2.1 Motivation for Reform 29
2.2.2.2 Measures Adopted 29
2.3 Revenue Collection System in Cote d lvoire 31
2.3.1 Tax System and Tax Administration 31
2.3.1.1 Taxes and Other Revenues 31
2.3.1.2 Tax Administration 41
2.3.2. Reform of Tax System and Tax Administration 42
2.3.2.1 Motivation for Reform 42
2.3.2.2 Measures Adopted 46
7
3. EVALUATION OF THE REFORM EFFORT 51
3.1 Methodological Note 51
3.2 Jamaica 56
3.2.1 Buoyancy and Stability of Revenues 56
3.2.2 Allocative Efficiency 58
3 2.3 Incidence and Distributional Effects 60
3.2.3.1 Vertical Equity 60
3.2.3.2 Horizontal Equity 65
3.2.4 Possibilities for Combining Equity and Efficiency 68
3.3 Cote d lvoire 74
3.3.1 Buoyancy and Stability of Revenues 74
3.3.2 Allocative Efficiency 78
3.3.3 Incidence and Distributional Effects 79
3.3.4 Possibilities for Combining Equity and Efficiency 85
4. EQUITY ORIENTED REFORM OF THE TAXATION
SYSTEMS 89
4.1 Jamaica and Cote d lvoire Compared 89
4.2 Other Examples 91
4.2.1 Best Cases 92
4.2.2 Worst Cases 94
5. CONCLUSIONS 97
6. IMPLICATIONS FOR ANALYSING EQUITY
ORIENTED TAX REFORMS 101
6.1 Standardized Terms of Reference for Preparatory Studies to
Analyse the Equity Orientation of Tax and Revenue Collection
Systems 101
6.2 Checklist for Assessing Policy Framework Papers 104
8
ABBREVIATIONS 109
REFERENCES 111
9
LIST OF TABLES
Table 2.2.1: Structure of Taxes in Jamaica 1980 87 23
Table 2.2.2: Jamaica Central Government Revenue 1980/81
1991/92 26/27
Table 2.3.1: Cote d lvoire: Composition of Government
Revenue 1981 91 32
Table 2.3.2: Cote d lvoire: Composition of Government
Revenue 1981 91 in per cent of GDP 33
Table 2.3.3: Cote d lvoire: Composition of Government
Revenue 1981 91 in per cent of total revenue 35
Table 2.3.4: Cote d lvoire: Macro Economic Indicators
1981 91 45
Table 3.1.1: Alternative Views of the Incidence of Taxes in
Developing Countries 55
Table 3.2.1: Jamaica: Statistical Profile 57
Table 3.2.2: Jamaica: Tax Burden By Income Decile: All
Households M
Table 3.2.3: Effective Tax Rates in The Pre (1985) and Post
Reform (1988/89) Periods Compared 68
Table 3.2.4: Mean Monthly Water and Electricity Payment,
November 1991 74
Table 3.3.1: Cote d lvoire: Central Government Tax Revenue
1987 91 75
Table 3.3.2: Buoyancy of Ivorian Taxes in Relation to GDP
1981 91 77
Table 3.3.3: Characteristics of Household Groups Identified in
the Cote d lvoire Social Policy Model 8
Table 3.3.4: Incidence Impacts of Ivorian Taxes 83
10
|
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| edition | 1. Aufl. |
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| geographic | Côte d'Ivoire Economic conditions 1960- Jamaica Economic conditions Elfenbeinküste (DE-588)4014426-4 gnd Jamaika (DE-588)4028456-6 gnd |
| geographic_facet | Côte d'Ivoire Economic conditions 1960- Jamaica Economic conditions Elfenbeinküste Jamaika |
| id | DE-604.BV009940175 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T09:44:52Z |
| institution | BVB |
| isbn | 378903553X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006585686 |
| oclc_num | 33836157 |
| open_access_boolean | |
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| owner_facet | DE-12 DE-703 DE-188 |
| physical | 116 S. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Nomos Verl.-Ges. |
| record_format | marc |
| series | HWWA-Institut für Wirtschaftsforschung <Hamburg>: Veröffentlichungen des HWWA-Institut für Wirtschaftsforschung, Hamburg |
| series2 | HWWA-Institut für Wirtschaftsforschung <Hamburg>: Veröffentlichungen des HWWA-Institut für Wirtschaftsforschung, Hamburg |
| spellingShingle | Holthus, Manfred 1939- Shams, Rasul Tax reforms and equity in ACP countries the cases of Jamaica and Côte d'Ivoire HWWA-Institut für Wirtschaftsforschung <Hamburg>: Veröffentlichungen des HWWA-Institut für Wirtschaftsforschung, Hamburg Steuer Wirtschaft Taxation Côte d'Ivoire Taxation Jamaica Steuerreform (DE-588)4057455-6 gnd Billigkeit (DE-588)4145520-4 gnd |
| subject_GND | (DE-588)4057455-6 (DE-588)4145520-4 (DE-588)4014426-4 (DE-588)4028456-6 |
| title | Tax reforms and equity in ACP countries the cases of Jamaica and Côte d'Ivoire |
| title_auth | Tax reforms and equity in ACP countries the cases of Jamaica and Côte d'Ivoire |
| title_exact_search | Tax reforms and equity in ACP countries the cases of Jamaica and Côte d'Ivoire |
| title_full | Tax reforms and equity in ACP countries the cases of Jamaica and Côte d'Ivoire Manfred Holthus ; Rasul Shams |
| title_fullStr | Tax reforms and equity in ACP countries the cases of Jamaica and Côte d'Ivoire Manfred Holthus ; Rasul Shams |
| title_full_unstemmed | Tax reforms and equity in ACP countries the cases of Jamaica and Côte d'Ivoire Manfred Holthus ; Rasul Shams |
| title_short | Tax reforms and equity in ACP countries |
| title_sort | tax reforms and equity in acp countries the cases of jamaica and cote d ivoire |
| title_sub | the cases of Jamaica and Côte d'Ivoire |
| topic | Steuer Wirtschaft Taxation Côte d'Ivoire Taxation Jamaica Steuerreform (DE-588)4057455-6 gnd Billigkeit (DE-588)4145520-4 gnd |
| topic_facet | Steuer Wirtschaft Taxation Côte d'Ivoire Taxation Jamaica Steuerreform Billigkeit Côte d'Ivoire Economic conditions 1960- Jamaica Economic conditions Elfenbeinküste Jamaika |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006585686&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV008205526 |
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