CDS-KNRaj Library

Updates from K.N. Raj Library, CDS, Thiruvananthapuram

Property Tax System in India: Problems and Prospects of Reform

bu M. Govinda Rao NIPFP WP no.114, January 2013 The design and implementation issues relating to property tax is one of the relatively less researched areas. This is particularly so in developing countries where the property market is largely unorganized and therefore, valuations are extremely difficult, information available to the tax authorities is restricted, extent [...]

Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa

by OECD 2012 This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the “BRICS” countries). The paper highlights the key features of the taxation of labour income in these countries, and then uses this information to model the tax burdens on labour income in [...]

Evolution of security transaction tax in India

by Pankaj Sinha and Kartika Mathur MPRA Paper no.40165, July 2012 Securities Transaction Taxes have received much attention over the last few years with countries and global organizations trying to control the level of speculations, especially since the Global Financial Crisis. This study examines the impact of an increase in the level of securities transaction [...]

Journal of Development Economics, Volume 97, Issue 1, January 2012

Contents 1)      The tyranny of international index rankings Bjørn Høyland, Karl Moene, Fredrik Willumsen 2)      Culture, caution, and trust Janice Boucher Breuer, John McDermott 3)      Natural resource extraction and civil conflict Thorsten Janus 4)      Testing the ‘brain gain’ hypothesis: Micro evidence from Cape Verde Catia Batista, Aitor Lacuesta, Pedro C. Vicente 5)      Environmental regulation and [...]

Fiscal Prospects and Reforms in India

Richard Herd, Sam Hill, Vincent Koen OECD Economics Department Working Papers No. 911 Substantial fiscal consolidation was achieved under the aegis of the 2003 Fiscal Responsibility and Budget Management Act. While deficits widened anew in 2008 and 2009, against the backdrop of the global financial and economic crisis, efforts to reduce them have resumed since. [...]

Welfare state generosity and student performance: Evidence from international student tests

by Torberg Falch and Justina AV Fischer MPRA Paper No.35269, December 2011 Student achievement has been identified as important contributor to economic growth. This paper investigates the relationship between redistributive government activities and investment in human capital measured by student performance in international comparative tests in Mathematics and Science during the period 1980 to 2003. [...]

The Effects of the Recent Economic Crisis onSocial Protection and Labour Market Arrangements across Socio-Economic Groups

by Gaetano Basso;Matthias Dolls;Werner Eichhorst…et al. IZA Discussion Paper No.6080, October 2011 The Great Recession did not only affect European countries to a varying extent, its impact on national labour markets and on specific socio-economic groups in those markets also varied greatly. Institutional arrangements such as employment protection, unemployment insurance benefits and minimum income support, [...]

Distortionary Taxes and Public Investment in a Model of Endogenous Investment Specific Technological Change

Monisankar Bishnu, Chetan Ghate and Pawan Gopalakrishnan Date: 14. October 2011 We construct a model of endogenous investment specific techological change in which the stock of public capital influences the real price of capital goods. We show that the growth and welfare maximizing tax rates coincide in the planned economy. When factor income taxes finance [...]

TAX ACCOUNTING STANDARDS

Ministry of Finance, Government of India Discussion Paper, October 2011 URL:  http://finmin.nic.in/reports/DiscussionPaper.pdf Courtesy: FINMIN

Wage Setting in Modern Labor Markets:Neither Fair Nor Efficient

by Ekkehart Schlicht   IZA Policy Paper No. 26, April,2011     The increasing wage inequality in many countries is usually seen as brought about by economic forces that drive for economic efficiency within a changing technological and social environment. Ethical evaluations of these developments diverge, yet the view that free labor markets drive to efficiency [...]

Taxation in Asia

By Jorge Martinez-Vazquez This publication presents an overview of tax policy and tax administration issues—how countries in Asia and the Pacific compare with the rest of the world in main taxes, revenue collections, tax morale, and others. The implications of reducing reliance on customs tariff revenues and of using the value-added tax on a broader [...]

The Drivers and Dynamics of Illicit Financial Flows from India: 1948-2008

By Dev Kar, November 2010 The Drivers and Dynamics of Illicit Financial Flows from India: 1948-2008,” released from Global Financial Integrity (GFI), estimates that tax evasion, crime, and corruption have removed gross illicit assets from India worth US $462 billion.  The report also finds that the faster rates of economic growth since economic reform started in 1991 led to a [...]

Financial Transactions Taxes

Parthasarathi Shome ICRIER Working Paper No. 254 April 2011 This paper attempts to address both theoretical and practical considerations for a tax such as financial transactions taxes (FTT). It includes examples of FTT in the wider context, for example, on stocks and derivatives, currency transactions, and tangible property. Most of the discussion centres on financial [...]

Fiscal Decentralization and Local Tax Effort

Raghbendra Jha, Woojin Kang, and Hari K. Nagarajan (2011) ASARC Working Paper 2011/01 In India an important policy initiative has been the devolution of financial responsibilities to village level local governments called the Panchayats. The Preamble to this initiative is two fold. First such devolution would not only lead to increased public expenditure but also such expenditures [...]

Taxing Financial Transactions: Issues and Evidence

Thornton Matheson IMF Working Paper  WP/11/54 In reaction to the recent financial crisis, increased attention has recently been given to  financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence on the efficacy [...]

Simplifying the Tax Regime in Bihar

The government of the Indian state of Bihar has begun implementing reforms to its business tax regime recommended as part of a joint initiative supported by FIAS, IFC, the World Bank, and DfID. The reforms were announced in the state’s annual budget in February 2010, have been drafted into legislation, and are being operationalized. The [...]

Tackling Aggressive Tax Planning through Improved Transparency and Disclosure

OECD REPORT ON DISCLOSURE INITIATIVES FEBRUARY 2011 This report, approved by all OECD members, shows how countries are doing this – tackling aggressive tax planning through improved transparency and disclosure. It covers a range of approaches from mandatory disclosure rules to forms of co-operative compliance. The report provides a toolkit for those concerned with aggressive [...]

Global Forum on Transparency and Exchange of Information for Tax Purposes: 2010 Activities

The Global Forum on Transparency and Exchange of Information for Tax Purposes brings together 96 member jurisdictions, all committed to ensuring that mechanisms are in place that provide for effective international co-operation in tax matters. The Global Forum’s Mandate ■■ An initial 3-year mandate to create a strengthened Global Forum to promote rapid and consistent [...]

Revenue Statistics 1965-2009: 2010 Edition

This annual publication presents a unique set of detailed and internationally comparable tax revenue data in a common format for all OECD member countries from 1965 onwards. It also describes a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. The 2010 edition includes a [...]

Latest NBER Working Papers and Chapters for Forthcoming NBER Books

Week of Dec 13, 2010 – Dec 20, 2010 The following NBER Working Papers were released in electronic format this week. Abbreviations in parentheses refer to NBER Research Programs. (visit http://www.nber.org/programs.html for Program information.) 1. Capital Taxation During the U.S. Great Depression by Ellen R. McGrattan #16588 (EFG) http://papers.nber.org/papers/W16588 2. The Global Financial Crisis of [...]

Combining the contributions of behavioral economics and other social sciences in understanding taxation and tax reform

James, Simon (2010) This paper extends previous work presented at the SABE/IAREP conference at St Mary’s University, Halifax (James, 2009). In the earlier paper it was shown that conventional economic theory is used to make the case for tax reform but does not always adequately incorporate all the relevant factors. However, an approach based on [...]

2010 OECD Study on Offshore Voluntary Disclosure

This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion, comparing the case where a taxpayer has made a voluntary disclosure with the case where he has not:  What penalties are imposed, what interest rate is charged, what tax is due, [...]

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