Indirect taxation in developing economies
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Baltimore u.a.
Hopkins Univ. Pr.
1988
|
| Ausgabe: | Rev. ed. |
| Schriftenreihe: | The Johns Hopkins studies in development
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis |
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| 245 | 1 | 0 | |a Indirect taxation in developing economies |c John F. Due |
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Datensatz im Suchindex
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| adam_text | Indirect Taxation in
Developing Economies
REVISED EDITION
John F Due
THE JOHNS HOPKINS UNIVERSITY PRESS
BALTIMORE AND LONDON
Contents
Preface ix
1 Economic Growth and Development 1
2 The Role of Indirect Taxation 19
3 Customs Duties 35
4 Excise Taxation 61
5 Sales Taxation: Development, Shifting, and Criteria for
Optimality 82
6 Sales Taxes Applied at the Import and Manufacturing or Wholesale
Level 95
7 Experience with the Retail Sales Tax and the Value-Added Tax
Extending through the Retail Level 117
8 Issues Common to All Forms of Sales Taxes 131
9 Sales Tax Administrative Organization and Personnel 158
10 Operation of Sales Taxes 166
11 Distribution of Tax Burden and Elasticity of Tax Revenue 195
12 Conclusions 208
Appendix 215
Notes 225
Selected Bibliography 235
Index 239
viii Contents
ILLUSTRATIONS
10-1 Application for Permit to Make Retail Sales, Rhode Island 168
10-2 Application for Registration for Goods and Services (Value-
Added) Tax, New Zealand 169
10-3 Tax Return Form for Goods and Services (Value-Added) Tax, New
Zealand 174
10-4 Tax Return Form for Value-Added Tax, United Kingdom 175
10-5 Tax Return Form for Value-Added Tax, Dominican Republic 176
10-6 Information Brochure on Value-Added Tax, New Zealand 193
TABLES
2-1 Relative Reliance on Various Forms of Taxes by per Capita
GNP 22
2-2 Indirect Tax Revenue as Percentage of Total Tax Revenue, Recent
Year, by Region 26
3-1 Two Typical Pages from the BTN-based Tariff of the Caribbean
Community 38
3-2 Import Duties as Percentage of Total Tax Revenue 58
4-1 Excises as Percentage of Total Tax Revenue 62
4-2 Fuel Taxes in Selected Countries as Percentage of Retail Sales
Prices 74
4-3 Tax on Diesel Fuel and Price of Diesel Fuel Relative to Gasoline,
Selected Countries 77
5-1 Relative Reliance on Sales Taxation, Overall and by
Continent 84
6-1 Sales Tax Revenue as Percentage of Total Tax Revenue,
Francophone African Countries 104
7-1 Comprehensive Value-Added Taxes in Developing
Countries 130
8-1 Complete Exemption of Small Firms by Sales Volume or Similar
Magnitude 150
10-1 Numbers of Registered Firms, Value-Added Taxes 171
10-2 Numbers of Registered Firms, Retail Sales Taxes 171
10-3 Numbers of Registered Firms, Wholesale and Manufacturers Sales
Taxes 171
10-4 Typical Number of Registered Firms, Latin America 172
10-5 Typical Number of Registered Firms, Least Developed
Countries 172
11-1 Incidence of Jamaican Taxes According to Previous Studies 199
Indirect Taxation in
Developing Economies
REVISED EDITION
John F Due
THE JOHNS HOPKINS UNIVERSITY PRESS
BALTIMORE AND LONDON
Contents
Preface ix
1 Economic Growth and Development 1
2 The Role of Indirect Taxation 19
3 Customs Duties 35
4 Excise Taxation 61
5 Sales Taxation: Development, Shifting, and Criteria for
Optimality 82
6 Sales Taxes Applied at the Import and Manufacturing or Wholesale
Level 95
7 Experience with the Retail Sales Tax and the Value-Added Tax
Extending through the Retail Level 117
8 Issues Common to All Forms of Sales Taxes 131
9 Sales Tax Administrative Organization and Personnel 158
10 Operation of Sales Taxes 166
11 Distribution of Tax Burden and Elasticity of Tax Revenue 195
12 Conclusions 208
Appendix 215
Notes 225
Selected Bibliography 235
Index 239
viii Contents
ILLUSTRATIONS
10-1 Application for Permit to Make Retail Sales, Rhode Island 168
10-2 Application for Registration for Goods and Services (Value-
Added) Tax, New Zealand 169
10-3 Tax Return Form for Goods and Services (Value-Added) Tax, New
Zealand 174
10-4 Tax Return Form for Value-Added Tax, United Kingdom 175
10-5 Tax Return Form for Value-Added Tax, Dominican Republic 176
10-6 Information Brochure on Value-Added Tax, New Zealand 193
TABLES
2-1 Relative Reliance on Various Forms of Taxes by per Capita
GNP 22
2-2 Indirect Tax Revenue as Percentage of Total Tax Revenue, Recent
Year, by Region 26
3-1 Two Typical Pages from the BTN-based Tariff of the Caribbean
Community 38
3-2 Import Duties as Percentage of Total Tax Revenue 58
4-1 Excises as Percentage of Total Tax Revenue 62
4-2 Fuel Taxes in Selected Countries as Percentage of Retail Sales
Prices 74
4-3 Tax on Diesel Fuel and Price of Diesel Fuel Relative to Gasoline,
Selected Countries 77
5-1 Relative Reliance on Sales Taxation, Overall and by
Continent 84
6-1 Sales Tax Revenue as Percentage of Total Tax Revenue,
Francophone African Countries 104
7-1 Comprehensive Value-Added Taxes in Developing
Countries 130
8-1 Complete Exemption of Small Firms by Sales Volume or Similar
Magnitude 150
10-1 Numbers of Registered Firms, Value-Added Taxes 171
10-2 Numbers of Registered Firms, Retail Sales Taxes 171
10-3 Numbers of Registered Firms, Wholesale and Manufacturers Sales
Taxes 171
10-4 Typical Number of Registered Firms, Latin America 172
10-5 Typical Number of Registered Firms, Least Developed
Countries 172
11-1 Incidence of Jamaican Taxes According to Previous Studies 199
|
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| author | Due, John Fitzgerald 1915-2009 |
| author_GND | (DE-588)172057434 |
| author_facet | Due, John Fitzgerald 1915-2009 |
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| discipline | Wirtschaftswissenschaften |
| edition | Rev. ed. |
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| geographic_facet | Entwicklungsländer |
| id | DE-604.BV000889760 |
| illustrated | Illustrated |
| index_date | 2024-09-19T14:50:12Z |
| indexdate | 2024-09-27T15:53:10Z |
| institution | BVB |
| isbn | 0801836077 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-000558998 |
| oclc_num | 230946234 |
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| physical | X, 246 S. Ill. |
| psigel | TUB-nve |
| publishDate | 1988 |
| publishDateSearch | 1988 |
| publishDateSort | 1988 |
| publisher | Hopkins Univ. Pr. |
| record_format | marc |
| series2 | The Johns Hopkins studies in development |
| spellingShingle | Due, John Fitzgerald 1915-2009 Indirect taxation in developing economies Indirekte Steuer (DE-588)4161507-4 gnd |
| subject_GND | (DE-588)4161507-4 (DE-588)4014954-7 |
| title | Indirect taxation in developing economies |
| title_auth | Indirect taxation in developing economies |
| title_exact_search | Indirect taxation in developing economies |
| title_full | Indirect taxation in developing economies John F. Due |
| title_fullStr | Indirect taxation in developing economies John F. Due |
| title_full_unstemmed | Indirect taxation in developing economies John F. Due |
| title_short | Indirect taxation in developing economies |
| title_sort | indirect taxation in developing economies |
| topic | Indirekte Steuer (DE-588)4161507-4 gnd |
| topic_facet | Indirekte Steuer Entwicklungsländer |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000558998&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000558998&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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