Tax Policy for Emerging Markets: Developing Countries
نویسندگان
چکیده
منابع مشابه
Tax Structures in Developing Countries:
Tax policies seen in developing countries are puzzling on many dimensions, given the sharp contrast between these policies and both those seen in developed countries and those forecast in the optimal tax literature. In this paper, we explore how forecasted policies change if firms can successfully evade taxes by conducting all business in cash, thereby avoiding any use of the financial sector. ...
متن کاملInvestigating the Impact of Developing Financial Markets and Tax Revenues on Economic Growth in Southeast Asian Countries
The purpose of this paper is to investigate the impact of the development of financial markets and tax revenues on economic growth in Southeast Asian countries using data from the period 1980-1980. For this purpose, a supply-oriented endogenous growth pattern and due to the nonlinear relationship between the research variables, the PSTR model has been used. In this study, three indicators of fi...
متن کاملCenter for Financial Markets & Policy Assessing Tax Accrual Quality
This paper develops a measure of income tax expense accrual quality. Following the framework of Dechow and Dichev (2002), we examine the extent to which the financial statement accrual for book tax expense maps into tax-related cash flows. We argue that the quality of a firm’s tax accrual is decreasing in the magnitude of estimation error associated with the accrual, and that tax accrual qualit...
متن کاملGPD-linked Bonds as a Financing Tool for Developing Countries and Emerging Markets
The paper examines the applicability of GDP-linked bonds for the financing of developing countries and emerging markets. GDP-linked bonds are bonds of which the coupon and/or redemption payments are tied to the GDP of the issuing country. The study encompasses a detailed empirical analysis of their pricing behaviour, the pricing sensitivities to changes in GDP, and of their behaviour in a portf...
متن کاملTelecommunications Development : Policy Recommendations for Developing Countries
Reform of the telecommunications sector has been a worldwide policy trend since the United States, the United Kingdom and Japan drastically reorganized their domestic industries in the early 1980s. Competition has been introduced into a previously monopolistic telecommunications market by many developing as well as industrialized countries. In earlier periods, however, telecommunications monopo...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: National Tax Journal
سال: 2000
ISSN: 0028-0283,1944-7477
DOI: 10.17310/ntj.2000.2.07