International Tax Reform, Digitalization, and Developing Economies

10.1596/32530 ◽  
2019 ◽  
Author(s):  
Colin Clavey ◽  
Jonathan Leigh Pemberton ◽  
Jan Loeprick ◽  
Marinus Verhoeven
Keyword(s):  
Tax Reform ◽  
Developing Economies ◽  
International Tax

Tax Amnesties in Tax Reform Policy: A Case Study from Pakistan and Lessons for Developing Economies

2021 ◽  
Vol 12 (1) ◽  
pp. 37-71
Author(s):  
Bahawal Shahryar
Keyword(s):  
Tax Reform ◽  
Developing Economies ◽  
Reform Process ◽  
Economic Activities ◽  
Reform Policy ◽  
Tax Base ◽  
Tax Amnesty ◽  
Targeted Enforcement ◽  
Underground Economies

Abstract An optimally designed tax amnesty scheme can serve as a strategic component in a larger tax reform process. Such a reform can particularly assist in the tax collection efforts of developing economies like Pakistan. Pakistan’s tax amnesty schemes in 2018 and 2019 helped grow the tax base substantially. India’s and Indonesia’s schemes in 2016 also showed promise. My study compares the recent tax amnesties adopted by these three countries (Pakistan, India and Indonesia). Based on these experiences, I propose improvements in the composition of Pakistan’s tax amnesty design. An optimal tax policy cannot rely only on wide-spread enforcement, particularly in countries with large underground economies--like Pakistan, India and Indonesia. Instead, it should focus more on the optimal amnesty design alongside targeted enforcement efforts, aimed especially at documenting and taxing large underground economic activities.

scholarly journals Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game

2019 ◽  
pp. 667-692
Author(s):  
Geoffrey Hale
Keyword(s):  
Open Economy ◽  
Tax Competition ◽  
Tax Reform ◽  
Domestic Politics ◽  
The United States ◽  
International Investment ◽  
Political Commitment ◽  
International Tax Competition ◽  
Business Tax ◽  
International Tax

The author addresses the politics of business taxation and international tax competition as an interactive series of two- (and sometimes multi-) level games embedded in broader debates over international competition for investment and the distribution of fiscal costs and benefits within Canada. Drawing on several international relations theories (neo-institutionalist, public choice, and realist), the author explores the evolution of Canada's business tax system in relation to the evolving systems of other major competitors for international investment, especially the United States--changes that are occurring as part of a wider effort to balance and integrate competing and overlapping objectives of domestic and international economic policies. The author summarizes the historical and contemporary context for international tax competition, particularly with respect to income shifting, macro- and micro-challenges of tax arbitrage, and the tradeoffs involved in managing the domestic politics of taxation. The author concludes by identifying the options available for maintaining domestic fiscal and policy flexibility while responding effectively to growing tax competition, as embodied in the US tax reform of 2017 and other shifts in policy that point to declining political commitment to an open economy paradigm among Canada's major trading partners.

scholarly journals Value Added Tax in Nepal: An Empirical Assessment

2010 ◽  
Vol 27 (1-2) ◽  
pp. 131-142
Author(s):  
R. K. Shah
Keyword(s):  
Tax Reform ◽  
Developing Economies ◽  
Value Added ◽  
Tax Base ◽  
Tax System ◽  
Reform Agenda ◽  
Sales Taxes ◽  
The People ◽  
The Government ◽  
Tax Payers

In developing economies, resource gap is critical and widening resulting tohuge fiscal and budgetary deficits. Therefore, revenue mobilization is challenging proposition in an economy like Nepal where majority of the people live in abject poverty. Tax administration lacks innovative mechanism to identify new tax payers and bring them into tax-net. Tax reform agenda was the reform package and program of the government after the restoration of multiparty democracy system. In Nepal, VAT was introduced in 1997 to improve revenue mobilization through broadening the tax base and modernizing the tax system. In this process, the government had to face new problems that came along with the adoption of VAT. Thus, the purpose of this study is to analyze the structure and responsiveness of VAT in Nepal empirically and compare it with that of old system of sales taxes. The old system of sales taxes refers to the combined sales, entertainment, contracts, hotels, and air flight taxes received by the government before 1997/98.

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