Relevant bibliographies by topics / Tax system reform

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax system reform'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Tax system reform"

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Barka, M. Hafid, and M. Mohammed Saber Hassainate. "La Lente Evolution Du Système Fiscal Marocain : Les Faits Et Les Enseignements." European Scientific Journal, ESJ 14, no. 4 (2018): 116. http://dx.doi.org/10.19044/esj.2018.v14n4p116.

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The present work aims to analyze the evolution of the Moroccan tax system from the independence to the implementation of the tax reform of the 1980s in order to draw the lessons and to be able to decide on its future evolutions. Indeed, fiscal developments and "reforms" succeeded one another since the independence in 1956, with no significant evolution in the Moroccan tax system inherited from the French protectorate. Yet this system was characterized by imbalances; inconsistencies and inequities. A profound tax reform has become inevitable. After an undue delay; The Government has proceeded f
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Su Dinh, Thanh, Trung Bui Thanh, and Kien Tran Trung. "Reforms of Tax System in Vietnam in Response to International Integration Commitments until 2020." Journal of Asian Business and Economic Studies 22, no. 02 (2015): 02–26. http://dx.doi.org/10.24311/jabes/2015.22.2.08.

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Vietnam’s taxation system has undergone fundamental reforms since the 1990s. Tax reform program of the 2000–2010 period was conducted successfully, putting in place a tax system appropriate to the market economy and necessary legal conditions for accession to the World Trade Organization and international integration. After over 20 years of tax reform, taxation capacity has been improved; raising tax revenue is comparable to economic and structural potentials of tax system. The Vietnamese Prime Minister ratified a tax system reform strategy for 2010–2020 with ambitious target of tax revenue at
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Bierbrauer, Felix J., Pierre C. Boyer, and Emanuel Hansen. "Pareto‐Improving Tax Reforms and the Earned Income Tax Credit." Econometrica 91, no. 3 (2023): 1077–103. http://dx.doi.org/10.3982/ecta18600.

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We develop a new approach for the identification of Pareto‐improving tax reforms. This approach yields necessary and sufficient conditions for the existence of Pareto‐improving reform directions. A main insight is that “Two brackets are enough”: When the system cannot be improved by altering tax rates in one or two income brackets, then there is no continuous reform direction that is Pareto‐improving. We also show how to check whether a given tax reform is Pareto‐improving. We use these tools to study the introduction of the Earned Income Tax Credit (EITC) in the United States in 1975. A robus
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Maswadeh, S. "Tax System Reform as a Challenge to Economic Reform: A Case Study of Jordan." Economy of Regions 19, no. 2 (2023): 575–85. http://dx.doi.org/10.17059/ekon.reg.2023-2-21.

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Governments care about the tax system and pay attention to it not as a tool for collecting money, but rather as a tool of economic reform, so that taxes achieve their financial, economic and social goals, and then achieve tax justice and protect the poor and middle class. Thus, this study came to investigate the effect of the tax revenue structure in Jordan on economics reform indicators (per individual income growth rate, public debt, openness trade, and inflation) as a challenge to the economic reform. The study population consists of the public sector of the ministries and public sector dep
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Yossinomita, Yossinomita, Rina Hartanti, Rosmeli ., Junaidi Junaidi, Fathiyah Fathiyah, and Arna Suryani. "The Impact of Tax Reform on Tax Ratios: A Comparative Analysis of the Transition from the Official Assessment System to the Self-Assessment System in Indonesia and Selected Asian Countries." Journal of Tax Reform 11, no. 2 (2025): 282–305. https://doi.org/10.15826/jtr.2025.11.2.202.

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This study examines Indonesia’s transition from the Official Assessment System (OAS) to the Self-Assessment System (SAS) and compares it with India, Malaysia, and the Philippines. Understanding these shifts is crucial for designing adaptive tax policies, as tax ratios reflect fiscal health. Using a quantitative approach, this research analyzes pre- and post-reform tax ratio data and applies the Granger Toda-Yamamoto methodology to explore causal relationships between tax reforms, tax ratios, inflation, and exchange rates. The findings highlight varied tax reform effectiveness. Indonesia’s tax
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Liu, Lin. "The Impact of China’s Tax Policy Reform on the Gap between Rich and Poor." SHS Web of Conferences 188 (2024): 02002. http://dx.doi.org/10.1051/shsconf/202418802002.

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Common prosperity is the goal that the Chinese government is constantly striving for, and the reform of the tax system is the only way to achieve this goal. In the past ten years, China has continuously carried out tax reform and achieved good results. Previous scholars have conducted in-depth research on China’s tax reform from multiple perspectives. Previous research has focused on the impact of tax policy on China’s economic growth, exploring how taxes stimulate or constrain the development of different industries and regions. And early research focused on social equity issues, examining th
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Dr., Pravin Shamrao Jadhav, and Ranjana Prashant Shinde Dr. "The Need for Change in the Tax System of India." International Journal of Advance and Applied Research S6, no. 6 (2025): 278–81. https://doi.org/10.5281/zenodo.15067228.

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<em>The tax system of India plays a pivotal role in supporting the economy, ensuring equitable distribution of wealth, and financing government expenditures. However, over the years, it has evolved to become increasingly complex, inefficient, and inequitable, necessitating reform. This paper examines the key challenges facing the Indian tax system, including high tax evasion, complex compliance procedures, a regressive tax structure, and a heavy reliance on indirect taxes. It analyzes the impact of these issues on the economy and highlights the pressing need for a tax overhaul that promotes tr
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Warren, Neil. "The Tax Issues That Will Not Go Away." Economic and Labour Relations Review 6, no. 1 (1995): 17–40. http://dx.doi.org/10.1177/103530469500600102.

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The last decade has seen major changes made to the taxation system in Australia. However, these changes have been primarily concerned with income tax reform. Three areas of the tax reform remain outstanding - wealth taxation, State tax reform and commodity tax reform. Wealth taxation has proven a politically sensitive issue subject to little public discussion, a situation not helped by a lack of data on wealth distribution in Australia. State taxation has been the focus of more public debate through a number of Government funded reviews but despite this, few of these report's recommendations h
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Huang, Wei. "Ownership, tax and intercorporate loans in China." International Journal of Accounting & Information Management 27, no. 1 (2019): 111–29. http://dx.doi.org/10.1108/ijaim-09-2017-0114.

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Purpose This paper aims to investigate the interconnections between corporate ownership, tax system and controlling shareholder tunneling through intercorporate loans in an emerging market setting. Design/methodology/approach China’s Enterprises Income Tax reform in 2008 abolished its previous multiple-tiers tax system under which foreign direct investment (FDI) firms enjoyed preferential tax rates than domestic firms by introducing a new unified-rate tax system. Using difference-in-differences tests, the author analyzes changes of controlling shareholders tunneling through intercorporate loan
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Luneva, Evgeniya I. "HISTORICAL AND MODERN TRENDS OF TAX REFORMS IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/2, no. 159 (2025): 177–83. https://doi.org/10.36871/ek.up.p.r.2025.06.02.019.

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The reform of the tax system in the Russian Federation is driven by the government’s desire to create a more equitable and efficient economic model. Over the past decades, the tax system has repeatedly undergone changes aimed at improving tax collection and stimulating economic growth. In modern conditions, when the country’s economy is experiencing both internal and external challenges, effective taxation is becoming a key tool for strengthening public finances and supporting social policy. Thus, the study and analysis of tax reforms are of particular importance for understanding their impact
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Dissertations / Theses on the topic "Tax system reform"

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Kamasa, R. E. "Tax system reform in Rwanda." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53079.

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Thesis (MPA)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of tech
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Junqueira, Murilo de Oliveira. "O nó tributário: por que não se aprova uma reforma tributária no Brasil." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/8/8131/tde-05072011-131136/.

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Este trabalho analisa as razões do recorrente fracasso das reformas tributárias no Brasil. Foram estudadas três tentativas de reforma - uma no governo FHC e duas no governo Lula. Apesar de o sistema tributário brasileiro ser muito mal avaliado, todas estas tentativas de reforma falharam. A hipótese central do trabalho é que este fracasso não pode ser explicado pelas estruturas políticas ou federativas, mas pela estratégia dos governos. A ampla insatisfação com os tributos no Brasil induz o governo a propor reformas abrangentes, que alteram muitos aspectos da intrincada estrutura tributária. Es
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Ileri, Adem. "Simulating Turkish Tax System." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614720/index.pdf.

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Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Therefore, the proposed tax reform in this study is to decrease the Value Added Tax (VAT) rate and to increase the top statutory income tax rate. This thesis constructs and presents first set of a 55-period overlapping generations (OLG) model for Turkey to analyze and evaluate the impact of tax reform on the Turk
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Sochová, Jana. "Reformy osobních důchodových daní v EU." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4095.

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The study is concerned with reforms of tax systems in the european countries and possibilities of tax system optimalization. The research by the help of comparing analysis is applied to selected EU countries where in tax systems has been obtained integration and convergency trend in last decades. This has been one of the reasons for choosing this region. The selected countries have been chosen because they represent the greatest european countries and the most remarkable economics and/or experienced more significant tax reform. The object of study is to classify the reforms in individual count
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Dahdah, Kareh Marie. "The reform of the tax system in Lebanon : an impossible equation?" Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E054.

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Cette thèse porte principalement sur la proposition de réformes politiques, économiques et culturelles cruciales visant à influencer la conformité fiscale des contribuables Libanais. Outre l'estimation de l'économie de l'ombre au Liban et l'analyse de l'effet des pots-de-vin sur la fraude fiscale et la croissance économique, des institutions optimales ont été suggérées afin de confronter la fraude fiscale. Ces sujets, objets de cette thèse, sont reformulés dans les trois chapitres détaillés ci-après. Le premier chapitre évalue l'économie de l'ombre au Liban tout en mettant en œuvre une approch
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Hamill, David. "The impact of the new tax system on Australian federalism /." [St. Lucia, Qld.], 2005. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18907.pdf.

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Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.
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Pavlíček, Martin. "Analýza daňového systému ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10810.

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The aim of the thesis is a comprehensive analysis of the Czech tax system. In the Czech Republic existed by the end of 2007 system based on progressive taxation. The system of progressive rates, was and is a subject to criticism not only in the Czech Republic. As an alternative, which allows to delete the seamy side of the system, appears the method of taxation based on the concept of flat tax, whose ideas includes the czech reform. The situation before and after the reform in early 2008 is in detail characterized in the practical part thesis. The theoretical part describe requirements of a go
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Gash, Egzona. "Taxation : a critical discussion of the present tax system in Kosovo." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12280.

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Abstract Title: Taxation - A critical discussion of the present tax system in Kosovo Institution: School of Business and Economics University: Linnaeus University Aim: The aim of this thesis is to characterize and critically discuss thepresent tax system in Kosovo, keeping in mind the fundamentalproblems presented in weak tax bases, informal economies, ethniccontroversy and limited inflow of FDI in the country. Further,contributing with alternative designs of the tax system and argueadvantages and disadvantages of these designs Method: The thesis will attempt to relate the descriptions and ana
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Vyoral, Tomáš. "Vývoj daňového mixu ČR a jeho porovnání s vývojem mixu zemí EU." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150317.

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This Master's thesis deals with the theme of tax mix. The main goal is analysis of the Czech Republic tax mix development and its comparison to the EU member states during the years 1995 -- 2010. The first theoretical part is focused on the basic tax terms, which are related to the theme of the tax mix. These include tax, tax system, tax reform and tax quota. The following section reflects the structure and development of the Czech tax mix and the major reforms of the Czech tax system until 2010. The third part focuses on a comparison of the tax mix and its development with the EU member state
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Books on the topic "Tax system reform"

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Parliament, Canada Library of. Personal Income Tax System: Its Reform. Library of Parliament, 1992.

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Laurent, Desbois, ed. Reform of the corporate income tax system. Library of Parliament, Research Branch, 1987.

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Thomas, Terrence J. Reform of the personal income tax system. Library of Parliament, Research Branch, 1988.

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Symons, Elizabeth. Tax reform analysis: The effects of a proportional tax system. Institute for Fiscal Studies, 1987.

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Minnesota. Dept. of Revenue. and Minnesota Forest Resources Council, eds. A tax system that makes sense for Minnesota: Forestry tax reform. Minnesota Dept. of Revenue, 2000.

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M, Davis Jeffrey. Federated States of Micronesia: Reform of the tax system. International Monetary Fund, Fiscal Affairs Dept., 1994.

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Australia. Reform of the Australian tax system: Draft white paper. Australian Govt. Pub. Service, 1985.

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Marshall, Blume, and Friend Irwin, eds. The structure and reform of the U.S. tax system. MIT Press, 1985.

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Poirson, Hélène. The Tax system in India: Could reform spur growth? International Monetary Fund, Asia and Pacific Dept., 2006.

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Finance, Canada Dept of. A Fairer system: Enriching the refundable federal sales tax credits : tax reform 1987. Dept. of Finance, 1987.

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Book chapters on the topic "Tax system reform"

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Bin, Zhang. "Deepening Reform of the Tax System and Improving Local Tax Systems." In Chinese Finance Policy for a New Era. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4054-1_6.

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Kang, Jia, Liang Ji, and Cheng Yu. "Cracking the “Tough Nut” of Tax Reform: Gradually Increasing the Direct Tax Ratio and Building the Local Tax System." In Tackling Difficulties in Tax Administration Reform. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-5465-6_5.

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Kang, Jia, Liang Ji, and Cheng Yu. "Formation and Evolution of China's Complex Tax System Since Reform and Opening-Up." In Tackling Difficulties in Tax Administration Reform. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-5465-6_2.

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Kang, Jia, Liang Ji, and Cheng Yu. "Introduction: Significance and Role of Taxation and Historical Tasks of Modern Tax System in China." In Tackling Difficulties in Tax Administration Reform. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-5465-6_1.

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Tian, Guoqiang, and Xudong Chen. "Reform of Fiscal and Tax System and State Public Governance Mode." In China’s Reform: History, Logic, and Future. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-5470-2_26.

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Chen, Lihua. "Tax System Reform and Its Impacts in the Middle and Late Tang Dynasty. Take Two-Tax System and Commercial Tax System as Examples." In Proceedings of the 2022 6th International Seminar on Education, Management and Social Sciences (ISEMSS 2022). Atlantis Press SARL, 2022. http://dx.doi.org/10.2991/978-2-494069-31-2_21.

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Trotman-Dickenson, D. I. "Reform of the Tax System, Expenditure Tax and the Meade Report; The European Dimension." In Economics of the Public Sector. Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-13264-5_11.

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Conklin, David, and John Whalley. "1. The Ontario Tax System in the Global Economy of the 1990s." In The Economic and Social Environment for Tax Reform, edited by Allan M. Maslove. University of Toronto Press, 1995. http://dx.doi.org/10.3138/9781442623286-003.

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Xing, Jiamei. "The Personal Income Tax System Status and Reform in China." In Proceedings of 2014 1st International Conference on Industrial Economics and Industrial Security. Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-44085-8_78.

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Basilavecchia, Massimo. "L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale." In Le dimensioni del principio solidaristico nel terzo millennio. Firenze University Press, USiena Press, 2024. http://dx.doi.org/10.36253/979-12-215-0368-5.09.

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While the Constitutional Court increasingly valorises the solidarity nature of the levy for the pursuit of substantial equality, it is increasingly difficult to find redistributive taxes in the tax system, given the crisis of progressive income tax. The search for taxes that can fill this gap is not easy. The tax reform law approved in 2023 can recover margins of equity, if it is able to review tax expenditures, but it does not appear capable of setting up a new and fair system. Can we hope for a contribution from Europe?
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Conference papers on the topic "Tax system reform"

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Heviana, Rifka Nadya, Fahnun Nisa, and Levana Dhia Prawati. "Tax Digitalization and Transparency: The Role of Core Tax Administration System (CTAS) In Indonesia’s Tax Reform." In 2024 International Conference on Information Technology Systems and Innovation (ICITSI). IEEE, 2024. https://doi.org/10.1109/icitsi65188.2024.10929365.

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Skačkauskienė, Ilona, and Živilė Tunčikienė. "The Evaluation of the Lithuanian Tax System Reform." In The 7th International Scientific Conference "Business and Management 2012". Vilnius Gediminas Technical University Publishing House Technika, 2012. http://dx.doi.org/10.3846/bm.2012.097.

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Bulgac, Corina. "Reform and modernization of the tax system of the Republic of Moldova in the context of the challenges of the digital economy." In Modern finance from the perspective of sustainability of national economies. International Scientific Conference. Academy of Economic Studies, 2025. https://doi.org/10.53486/mfsne2024.05.

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The digital economy, with its rapid growth, poses significant challenges to the the traditional tax systems globally, including in Moldova. As e-commerce, online services, and digital platforms expand, traditional tax frameworks, designed for activities within national borders and based on physical presence, reveal vulnerabilities. Moldova faces an urgent need to reform its tax system to address these challenges effectively. This study analyzes essential measures to modernize Moldova's fiscal framework in line with the digital economy's realities. Using an integrated approach, it examines the
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LI, YUEQIU. "MAIN CHANGES AND TRENDS OF RUSSIA'S TAX SYSTEM IN THE POST-EPIDIMIC ERA." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.2.

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As a country in economic transition, Russia's tax system is in a process of continuous adjustment and change. The changes in Russia's tax system have manifested in different models at different stages, and correspondingly, the effects of reforms are also different. In the process of transition, Russia's tax system Changes in the tax system are affected by many factors. Especially since the new crown epidemic, Russia has introduced many emergency tax systems. Understanding the process of changes in this system and the interaction of various factors and the influence of each other has a certain
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Baryshevskyi, K. Yu, and A. O. Sichevska. "The genesis of the tax system formation and reform." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-82-84.

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Fynchina, Khicheza. "The Tax Burden as a Criterion for the Reform in Tax System of the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00613.

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The most revealing criterion of effectiveness of tax reforms is the level of the tax burden. Optimal way to estimate sectoral tax burden is to use tax burden coefficient for a newly created value. Other indicators of tax burden differ because of over detailing which doesn’t allow making right accentuation in analytical conclusion. This idea is supported by Chick:“in complicated system, the results gained by detailed investigation of particular aspects can’t be generalized over the whole issue of the research…” (Chick, 1864). Based on this, the analysis of structure and the level of tax burden
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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/26.

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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because ta
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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/26.

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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because ta
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"REFORM OF THE TAX ADMINISTRATION SYSTEM AT THE CURRENT STAGE." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-720/723.

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FU, Ning-Ning, and Hong-Xia RONG. "Research on Tax System Arrangement under Supply-side Structural Reform." In Proceedings of the 4th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/sschd-18.2019.84.

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Reports on the topic "Tax system reform"

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Delestre, Isaac. British tax system is in need of reform. The IFS, 2023. http://dx.doi.org/10.1920/co.ifs.2023.0067.

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Rezende, Fernando. Brazil's ICMS Tax: Origin, Changes, Current Situation, and Paths to Recovery. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0006967.

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The tax reform of 1965 in Brazil sought to streamline state taxation, replacing the old tax on sales and consignment (IVC) with a modern value added tax on the circulation of goods (ICM) as part of a profound change that aimed to build a national tax system. During the process of drafting the 1988 Constitution, the foundation of the ICM was expanded to include services and renamed ICMS. However, these changes have created increasing problems for the economy and the federation, which have worsened as successive attempts at reform have failed. Repeated attempts to improve the Brazilian tax syste
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Carroll, Daniel R., André Victor D. Luduvice, and Eric R. Young. Optimal fiscal reform with many taxes. Federal Reserve Bank of Cleveland, 2024. http://dx.doi.org/10.26509/frbc-wp-202307r.

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We study the optimal one-shot tax reform in the standard incomplete markets model where households differ in their wealth, earnings, permanent labor skill, and age. The government can provide transfers by raising tax revenue and has several tax instruments at its disposal: a flat capital income tax, a flat consumption tax, and a non-linear labor income tax. We compute the equilibrium and transitional dynamics for 3888 different tax combinations and find that the optimal fiscal policy funds a transfer that is above 60 percent of GDP through a combination of very high taxes on consumption and ca
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Derrick, Fossong, Ashu Mc Moi Ndi, and Fabrizio Santoro. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.001.

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Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance and revenue generation. Very little, however, is known about how digitalisation could strengthen local tax administration, and how subnational government levels could benefit from broader national digitalisation reforms. The case of Cameroon illustrates how local tax administrations can struggle to benefit from technology. The digital tax policy (DTP) was adopted in Cameroon in
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5

Varsano, Ricardo. Tax Reform in Brazil: The Long Process in Progress. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0008535.

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A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175/95). During the more than seven years of stop-and-go discussion, the process provided only two practical results: the so-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and intermunicipal transportation services (ICMS) ¿, but which effects have been partially postponed by subsequent law
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Ter-Minassian, Teresa. Reform Priorities for Sub-national Revenues in Brazil. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0008416.

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This paper surveys the system of sub-national own revenues and the inter- governmental transfer system (including the sharing of oil revenues) in Brazil, highlighting their critical flaws. The latter include heavy reliance on a mixed- origin/destination-based value-added tax and many sub-national governments' inadequate exploitation of the tax bases assigned to them. The paper then discusses reform priorities, outlining a comprehensive reform strategy and some initial steps that could be taken toward its implementation in the near term, as well as related political economy considerations.
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Johnson, Paul. We need to reform the tax system as national debt rises — and here’s how. The IFS, 2021. http://dx.doi.org/10.1920/co.ifs.2024.0411.

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8

Wales, Christopher. Re-evaluating Uganda’s Mobile Money Tax. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.004.

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The current system for taxing mobile money in Uganda is widely disliked, unbalanced, and arguably distortionary. We show there is a case to re-evaluating it, with a view to principled reform. But there is also a case for leaving it alone. This Policy Brief explores that tension.
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Souza, Saulo, Carlos Pereira, and Marcus André Melo. The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0010929.

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This project examines fiscal reforms in Brazil since the 1990s, particularly in taxation, budgeting, and fiscal federalism. While recentralizing fiscal authority and massively expanding the extractive capacity of the state, policymakers chose not to revamp an inefficient tax system that has nonetheless proven capable of generating high levels of revenue. In budgeting, the economic crises of the mid-1990s prompted the government to rein in subnational fiscal imbalances but discouraged policymakers from introducing major changes in the tax system. As the executive derives utility from fiscal sta
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Hamudi, Simbarashe. Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.013.

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Value added tax is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. VAT revenue has an essential role in budgetary policymaking. Every year revenue authorities are not collecting large amounts of VAT for various reasons, including ineffective administration and tax evasion. This brings the question of the reform of the VAT system to the forefront. In Zimbabwe, attempts to improve VAT revenue collection have been made over several years. Hopes were pinned on the use of fiscalisation and audits of VAT refunds.1 However, trade
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