Fiscal Reforms in China
In: China report: a journal of East Asian studies = Zhong guo shu yi, Band 32, Heft 4, S. 419-444
ISSN: 0973-063X
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In: China report: a journal of East Asian studies = Zhong guo shu yi, Band 32, Heft 4, S. 419-444
ISSN: 0973-063X
In: The Economic Journal, Band 3, Heft 11, S. 534
In: The Economic Journal, Band 14, Heft 53, S. 57
In: IIMB Management Review, Band 26, Heft 3, S. 147-148
ISSN: 2212-4446
In: Economic and Policy Foundations for Growth in South East Europe: Remaking the Balkan Economy, S. 54-85
In: Latin American weekly report, Heft 45, S. 3
ISSN: 0143-5280
SSRN
In: The American journal of economics and sociology, Band 18, Heft 3, S. 331-331
ISSN: 1536-7150
World Affairs Online
To finance basic pro-poor services, the Government of Ghana must mobilize more public revenue. But tax reform has been highly controversial in Ghana. An attempt to introduce VAT in 1995 failed after widespread protests. Although a second attempt to introduce VAT in 1998 succeeded, strong resistance to tax reform remains, and the total tax base remains narrow and over-dependent on petroleum taxes. This paper argues that slow progress in public expenditure reform, in particular in raising spending on basic services, has impeded the public's willingness to pay taxes, since many people see little benefit. This is especially the case in the poorer regions, which in addition have borne the brunt of the rising petroleum tax. The paper concludes that much more attention must be given to the political economy of fiscal policy in Ghana, if lasting improvements to the fiscal system are to be achieved.
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In: Professorial chair lectures monograph no. 17
SSRN
Working paper
In: Central issues in contemporary economic theory and policy
A review of the literature on environmental taxes, focusing on European experiences, and analysing how such taxes can contribute to green causes as well as reducing the tax burden from "ordinary" taxation. The authors examine the potential 'double dividend' from tax reform for helping the environment, reducing unemployment and encouraging growth
In: Latin American weekly report, Heft 44, S. 526
ISSN: 0143-5280