World tax reform : case studies of developed and developing countries /

• Other Authors: Boskin, Michael J, ed, McLure, Charles E, Jr., ed
• Format: Book
• Language: English
• Published: San Francisco, Calif. : International Center for Economic Growth, 1990
• Subjects: REFORMA TRIBUTARIA; POLITICA FISCAL; REFORMA ECONOMICA; ESTUDIOS DE CASOS; PAISES EN DESARROLLO; PAISES DESARROLLADOS; REFORMA FISCAL; POLITICA TRIBUTARIA; APLICACIONES; CASOS PRACTICOS; TERCER MUNDO; PAISES INDUSTRIALIZADOS; REFORMA FISCAL

Table of Contents:

• List of tables
• List of figures
• Preface
• Pt. 1. Introduction and overview: 1. New directions in tax policy / Michael J. Boskin
• Pt. 2. General issues: 2. Tax principles in an international economy / Joel Slemrod
• 3. Principles of taxation applied to developing countries: what have we learned? / Arnold C. Harberger
• Pt. 3. Tax reform and developed countries: 4. Tax reform in Australia / Michael G. Porter and Christopher Trengove
• 5. Recent tax reform in Canada: policy responses to global and domestic pressures / John Whalley
• 6. The 1988 tax reform proposal inIsrael / Eytan Sheshinski
• 7. Tax reform debates in Japan / Yukio Noguchi
• 8. Sweden: tax reform in a high-tax environment / Ingemar Hansson and Cahrles Stuart
• 9. Tax reform in the United Kingdom: the recent experience /Andrew W. Dilnot and J. A. Kay
• 10. The U.S. tax reform of 1986: is it worth copying? / John B. Shoven
• Pt. 4. Tax reform and developing countries: 11. Economic reform in the people's Republic of China, 1979-1988 / Roger H. Gordon
• 12. Tax reform in an inflationary environment: the case of Colombia / Charles E. McLure, Jr.
• 13. Tax reform and the value-added tax: Indonesia / Malcolm Gillis
• 14. Tax reform issues in Mexico / Francisco Gil Díaz
• Pt. 5. Conclusion: 15. Appraising tax reform / Charles E. McLure, Jr.
• Notes and references
• About the contributors
• Index.