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Property Tax Reform in Developing Countries provides aconceptual framework for property tax reform with the intention ofmaking the most compelling argument possible to persuade the reader asto its validity. The text claims that a model for property tax reformin developing countries is derived from a theoretical distillation ofempirical experience. The primary objective of this study is toestablish, through logic, theory and observation: what constitutes agood property tax system, for whom, and under what conditions; whysuch a system works; and how inferior systems can be upgraded toapproximate well-functioning systems. Property Tax Reform in Developing Countries develops itsexamination in three stages. First, a conceptual framework ispresented for the formulation, implementation, and evaluation ofproperty tax reform in developing countries. Second, attempts toreform property taxation in four developing countries are examined indetail. Finally, the results of the reform efforts described in thefour case studies are evaluated and guidelines for reform are offered.The study concludes with specific recommendations for reformingproperty tax systems in developing countries, based on the conceptualframework and synthesizing lessons of the case studies. ... Read more

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Concluding that IRAs and 401(k)s do increase saving, this text provides a fresh cost-benefit approach for analyzing the "success" of savings incentives. It compares the new savings to the government tax revenue lost through contributions to IRAs and 401(k)s. ... Read more

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This digital document is an article from National Tax Journal, published by National Tax Association on September 1, 1998. The length of the article is 8250 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: If the United States switched to a broad-based consumption tax, then all forms of saving would enjoy the tax-preferred status reserved primarily for retirement saving vehicles under the current income tax system. Because pensions have other unique characteristics besides their tax advantage, current results on the effect of pensions on saving may provide an unreliable guide to the saving response to fundamental tax reform. The net effect of reform on saving depends critically on household motives for saving. This paper documents the considerable variation in the reasons why households save and presents a buffer stock model of saving that allows for both life-cycle and target saving. To the extent that specific targets that are not currently tax favored motivate the saving of households in their preretirement years, fundamental tax reform that results in the elimination of current pension plans will reduce saving.

Citation Details
Title: Tax reform and target saving.(Symposium: What Do We Mean by "Taxpayer Relief"?)
Author: Andrew A. Samwick
Publication: National Tax Journal (Refereed)
Date: September 1, 1998
Publisher: National Tax Association
Volume: 51Issue: n3Page: 621-635

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This is a study of US tax reforms and the effects that these have had on investment. ... Read more

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In their analysis of how a consumption tax would affect multinational investment, the authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions. ... Read more

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This seminar volume presents an overview of the links between structural and macroeconomic policies that were addressed in an IMF Institute seminar held in Washington, D.C., in 1993. The most important areas of structural reform are covered: the price system, tax and expenditure policy, exchange rate management, external trade, public enterprises, the financial sector, and social safety nets. Four case studies are presented: China, Poland, Argentina, and the Gambia. ... Read more

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This volume is produced from digital images created through the University of Michigan University Library's preservation reformatting program. The Library seeks to preserve the intellectual content of items in a manner that facilitates and promotes a variety of uses. The digital reformatting process results in an electronic version of the text that can both be accessed online and used to create new print copies. This book and thousands of others can be found in the digital collections of the University of Michigan Library. The University Library also understands and values the utility of print, and makes reprints available through its Scholarly Publishing Office. ... Read more

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Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, experts present analysis that supported the reform program and evaluate the first round of revenue and tax-burden effects. ... Read more