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" Institutional elements of tax design and reform / "
edited by John McLaren.
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BL
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| Record Number
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958762
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| Doc. No
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b713132
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| Title & Author
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Institutional elements of tax design and reform /\ edited by John McLaren.
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| Publication Statement
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Washington, D.C. :: World Bank,, ©2003.
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| Series Statement
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World Bank technical paper ;; no. 539
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| Page. NO
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vii, 164 pages ;; 21 cm.
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| ISBN
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0821353942
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: 9780821353943
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| Notes
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Papers presented at a joint Columbia University/World Bank conference, held on Feb. 18-19, 2000, at Columbia University.
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| Bibliographies/Indexes
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Includes bibliographical references (pages 163-164).
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| Contents
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1. Overview -- 2. Corruption in Tanzania: Counting and Franchise Bidding / Dan Kobb -- 3. Value Added Tax Evasion, Auditing and Transactions Matching / Ira Gang and Arindam Das-Gupta -- 4. Fiscal Pathologies and Federal Politics: Understanding Tax Arrears in Russia's Regions / Daniel Treisman -- 5. The Political Economy of Center-State Fiscal Transfers in India / M. Govinda Rao and Nirvikar Singh -- 6. Corruption and the Organization of Tax Administration: Non-Smithian Benefits from Specialization / John McLaren -- 7. Incentive Effects of Performance-Based Rewards in Tax Administration / Emilson C. D. Silva -- 8. Leadership or Institutions? Reputation, Retaliation and Opportunistic Taxation / Margaret S. McMillan
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| Subject
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Fiscal policy-- Developing countries, Congresses.
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Taxation-- Developing countries, Congresses.
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Impôt-- Pays en voie de développement, Congrès.
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Politique fiscale-- Pays en voie de développement, Congrès.
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Fiscal policy.
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Steuer
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Steuerreform
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Taxation.
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Steuer.
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Developing countries.
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Entwicklungsländer
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| Dewey Classification
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336.2/009172/4
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| LC Classification
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HJ2351.7.I57 2003
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| NLM classification
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QL 470rvk
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| Added Entry
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McLaren, John,1962-
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