Tax Policy in the Nordic Countries, Peter Birch Sorensen

Автор: Peter Birch Sorensen
Название: Tax Policy in the Nordic Countries
ISBN: 134913824X ISBN-13(EAN): 9781349138241
Издательство: Springer
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Цена: 19564.00 р.
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Описание: The Nordic tax systems have recently undergone dramatic changes. Tax bases have been broadened, marginal tax rates have been cut, and the Nordic countries have abandoned the traditional income tax in favour of a `dual` income tax combining progressive taxation of labour income with a low flat tax rate on capital income.

Автор: Hang-Sheng Cheng
Название: Monetary Policy in Pacific Basin Countries
ISBN: 9401077118 ISBN-13(EAN): 9789401077118
Издательство: Springer
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Цена: 20263.00 р.
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Описание: The chapters in this book are based on papers prepared for a conference organized by the Federal Reserve Bank of San Francisco, held at the bank September 23-25, 1987, to review and compare monetary policy experiences of Pacific Basin countries during the past 15 years.

Автор: World Bank
Название: Transforming Central Finance Agencies In Poor Countries
ISBN: 0821398989 ISBN-13(EAN): 9780821398982
Издательство: Mare Nostrum (Eurospan)
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Цена: 2911.00 р.
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Описание: <em>Enhancing the Capabilities of Central Finance Agencies: Synthesis Report</em> presents the findings of a study of the functions performed by CFAs, defined as government organisations that carry out financial management functions for the whole of government. Using a political economy approach to the analysis of CFAs in ten case studies of low-income countries, the report identifies the principal constraints on the capability of CFAs as: interventions by the head of the state, sometimes outside the provisions of the constitution and budget law, in executive decisions on the institutional arrangements and fiscal policy; deficiencies in management, ranging from excessively centralised and hierarchical decision-making processes to poor staff management and record keeping; and inadequate coordination among donors - and between donors and their clients in finance and planning ministries - in designing and implementing strategies for reforming CFAs and PFM systems. <br><br>Drawing on results of the cross-country survey of CFAs, the first of its kind, the report presents evidence and offers explanations for an inverted U-curve for the concentration of central finance functions across country income groups. In low-income countries, CFA functions are often poorly defined and may be performed by agencies other than the Finance Ministry, leading to fragmented and inconsistent policy implementation. Middle income countries tend to concentrate central finance functions in the Finance Ministry to strengthen their control. In high-income countries, Finance Ministries tend to retain control of policy but delegate operational functions to specialised agencies. The report will be of interest to country authorities seeking to improve coordination across central finance functions and other stakeholders in the reform process

Автор: Christian Seidl; Kirill Pogorelskiy; Stefan Traub
Название: Tax Progression in OECD Countries
ISBN: 3642447147 ISBN-13(EAN): 9783642447143
Издательство: Springer
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Цена: 20962.00 р.
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Описание: Overcoming the empirical drawbacks of previous progression studies, this volume analyzes tax progression through Lorenz and Suits curve equivalents, allowing for a valuable comparative assessment of the 13 nations included in the Luxembourg Income Study.

Автор: Jay K. Rosengard
Название: Property Tax Reform in Developing Countries
ISBN: 0792380959 ISBN-13(EAN): 9780792380955
Издательство: Springer
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Цена: 23757.00 р.
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Описание: Provides a conceptual framework for property tax reform and claims that a model for property tax reform in developing countries is derived from a theoretical distillation of empirical experience. This book examines what constitutes a good property tax system, for whom, and under what conditions, and why such a system works.

Автор: Jay K. Rosengard
Название: Property Tax Reform in Developing Countries
ISBN: 1461375940 ISBN-13(EAN): 9781461375944
Издательство: Springer
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Цена: 20962.00 р.
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Описание: Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity.

Автор: Robert Anthoine
Название: Tax Incentives for Private Investment in Developing Countries
ISBN: 9401744718 ISBN-13(EAN): 9789401744713
Издательство: Springer
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Цена: 6986.00 р.
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Описание: The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment.

Автор: Abdullahi Dahir Ahmed; Sardar M. N. Islam
Название: Financial Liberalization in Developing Countries
ISBN: 3790828076 ISBN-13(EAN): 9783790828078
Издательство: Springer
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Цена: 26552.00 р.
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Описание: The recent global ?nancial crisis has made ?nancial liberalization a topic of great academic and practical interest.