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Tax Administration and the Small Taxpayer

Author/Editor: Parthasarathi Shome.

Release Date:May, 2004

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in more...



Price: $15.00
Financial Transactions Taxes

Author/Editor: Janet Gale Stotsky, Parthasarathi Shome.

Release Date:August, 1995

Financial transactions taxes have recently gained attention as a possible means to influence the behavior of financial markets and to reduce destabilizing capital flows. One variation is a tax on all more...



Price: $15.00
Comprehensive Tax Reform : The Colombian Experience

Author/Editor: Parthasarathi Shome.

Release Date:March, 1995

This paper analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s, while comprising a comprehensive approach to tax reform over time. It is intended to more...



Price: $15.00
Poverty Alleviation in a Financial Programming Framework : An Integrated Approach

Author/Editor: Sheetal K Chand, Parthasarathi Shome.

Release Date:March, 1995

Poverty alleviation is typically addressed in financial programming through additive programs that target vulnerable groups but without modifying the underlying stabilization and adjustment targets. more...



Price: $15.00
The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States (NIS)

Author/Editor: Julio Escolano, Parthasarathi Shome.

Release Date:July, 1993

Two possible tax policy strategies for the NIS are: (1) an optimal nondistortionary tax structure as a one-shot action; and (2) a structure with identifiable and clearly understood distortionary more...



Price: $10.00
Cash-Flow Tax

Author/Editor: Christian Schutte, Parthasarathi Shome.

Release Date:January, 1993

The cash-flow tax has been proposed as an alternative to corporate income tax on grounds of clarity and simplicity in defining the tax base in the face of widespread departures from the comprehensive more...



Price: $15.00
Trends and Future Directions in Tax Policy Reform : A Latin American Perspective

Author/Editor: Parthasarathi Shome.

Release Date:June, 1992

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and more...



Price: $15.00
Supply-Side Tax Policy : Its Relevance to Developing Countries

Author/Editor: Ved P Gandhi, Liam P Ebrill, Parthasarathi Shome, Luis A Manas Anton, Jitendra R Modi, Fernando J Sanchez-Ugarte, George A Mackenzie.

Release Date:June, 1987

Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 more...



Price: $20.00