全球智库信息集成服务系统(G2TT): Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation

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来源类型	Working Paper
规范类型	报告
DOI	10.3386/w11267
来源ID	Working Paper 11267
	Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
	Roger Gordon; Wei Li
发表日期	2005-04-18
出版年	2005
语种	英语
摘要	Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GDP is surprisingly small compared with that in developed economies. Taxes on labor income play a minor role. Taxes on consumption are important, but effective tax rates vary dramatically by firm, with many firms avoiding taxes entirely by operating through cash in the informal economy and others facing very high liabilities. Taxes on capital are an important source of revenue, as are tariffs and seignorage, all contrary to the theoretical literature. In this paper, we argue that all of these aspects of policy may be sensible responses if a government is able in practice to collect taxes only from those firms that make use of the financial sector. Through use of the financial sector, firms generate a paper trail, facilitating tax enforcement. The threat of disintermediation then limits how much can be collected in taxes. Taxes can most easily be collected from the firms most dependent on the financial sector, presumably capital-intensive firms. Given the resulting differential tax rates by sector, other policies would sensibly be used to offset these tax distortions. Tariff protection for capital-intensive firms is one. Inflation, imposing a tax on the cash economy is another.
主题	Public Economics ; Taxation ; Development and Growth ; Development ; International Economics ; International Factor Mobility
URL	https://www.nber.org/papers/w11267
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/568904
推荐引用方式 GB/T 7714	Roger Gordon,Wei Li. Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation. 2005.

条目包含的文件
文件名称/大小	资源类型	版本类型	开放类型	使用许可
w11267.pdf（334KB）	智库出版物		限制开放	CC BY-NC-SA	浏览