On Selective Indirect Tax Reform in Developing Countries

By M. Shahe Emran, Joseph E. Stiglitz, U. Galmarini, Ravi Kanbur, Michael Keen, Ronald I. McKinnon, Dilip Mookherjee, Forhad Shilpi, Gavin Wright. 2005

491 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/7582312f4032cce201f6c39bef9109affc8e2569

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Citations in the corpus

No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015, unknown): “[10] Ebrill, Liam.”
New perspectives on public finance: recent achievements and future challenges (2002, background): “Emran and Stiglitz (2001) in the context of a developing country where there is a large informal sector that cannot be taxed directly.”
The Marginal Cost of Public Funds and Tax Reform in Africa (2012, unknown): “The importance of the informal sector when analyzing taxation in developing countries is also emphasized in other settings by García Peñalosa and Turnovsky (2005) and Emran and Stiglitz (2005).”
Aid for trade (2006, unknown): “More recently, however, Emran and Stiglitz (2004) have shown that in developing countries with an informal sector in which, say, a V.A.T. cannot be imposed, it is desirable to retain some trade taxes, e.g. to tax imports at a higher rate than domestic production.”
Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research (2014, background): “…could justify trade taxes (tariffs); Heady and Mitra (1987) show how an untaxable agricultural sector could justify taxation of imported fertiliser; Emran and Stiglitz (2005) have developed a theoretical model that shows how a non-taxable informal sector makes tariffs potentially…”
Vat, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries (2007, background): “6 7 This tariff-like aspect of the VAT, as it affects the informal sector, is important to bear in mind, for example, in interpreting the results of Emran and Stiglitz (2005) on conditions under which a revenue neutral shift from tariffs and towards a ‘VAT’ may be welfarereducing: for ‘VAT’ is in…”
The Value-Added Tax: Its Causes and Consequences (2007, background): “…that expanding the base of a consumption tax can reduce welfare by increasing the scale of inefficient informal production, while in similar vein Emran and Stiglitz (2005) argue that the VAT may be inferior to tariffs in the presence of an informal sector (with the substantial…”