Incentives and Institutional Reform in Tax Enforcement An Analysis of Developing Country Experience

by Das-Gupta, Arindam; Mookherjee, Dilip

• ISBN13: 9780195642865
• ISBN10: 0195642864
• Format: Hardcover
• Copyright: 1998-07-02
• Publisher: Oxford University Press

Summary

Based on a detailed study of taxation policies in India, Spain, Singapore, the Philippines, and Mexico, and set against the background of the inability of governments to enforce income tax laws, this book suggests various reforms to overcome incentive and organizational problems.

Table of Contents

List of Tables	x	(5)
List of Figures	xv
PART A: SCOPE	3	(48)
1. Introduction	3	(15)
2. Conceptual Approaches to Tax Policy in Developing Countries	18	(33)
PART B: INDIAN EXPERIENCE	51	(194)
3. The Evolution of the Indian Income Tax	51	(33)
4. Determinants of Tax Compliance: Aggregate Time Series Evidence	84	(38)
5. Tax Amnesties and Their Effects	122	(26)
6. The Functioning of Indian Income Tax Administration	148	(70)
7. Manpower Productivity and Organization of Assessments: An Empirical Evaluation	218	(27)
PART C: INTERNATIONAL EXPERIENCE	245	(206)
8. International Experience in Tax Administration and Its Reform	245	(59)
9. Mexico	304	(29)
10. Spain	333	(23)
11. Singapore	356	(26)
12. The Philippines	382	(31)
13. Indonesia	413	(18)
14. Lessons for Reform	431	(20)
References	451	(18)
Indexes	469