Library Catalogue
Incentives and institutional reform in tax enforcement : an analysis of developing country experience /
Das Gupta, Arindam.
Incentives and institutional reform in tax enforcement : an analysis of developing country experience / Arindam Das-Gupta and Dilip Mookherjee - Delhi : Oxford University Press, 1998. - xiv, 478 p. ; 23 cm.
1. Introduction ;
2. Conceptual approaches to tax policy in developing countries ;
3. The evolution of the indian income tax ;
4. Determinants of tax compliance aggregate time series evidence ;
5. Tax amnesties and their effects ;
6. The functioning of indian income tax administration ;
7. Manpower productivity and organization of assessments an empirical evaluation ;
8. International experience in tax administration and its reform ;
9. Mexico ;
10. Spain ;
11. Singapore ;
12. The philippines ;
13. Indonesia ;
14. Lessons for reform .
9780195652123 (pbk.)
Public Finance
Tax Enforcement
Developing Country
336.24 DAS-2
Incentives and institutional reform in tax enforcement : an analysis of developing country experience / Arindam Das-Gupta and Dilip Mookherjee - Delhi : Oxford University Press, 1998. - xiv, 478 p. ; 23 cm.
1. Introduction ;
2. Conceptual approaches to tax policy in developing countries ;
3. The evolution of the indian income tax ;
4. Determinants of tax compliance aggregate time series evidence ;
5. Tax amnesties and their effects ;
6. The functioning of indian income tax administration ;
7. Manpower productivity and organization of assessments an empirical evaluation ;
8. International experience in tax administration and its reform ;
9. Mexico ;
10. Spain ;
11. Singapore ;
12. The philippines ;
13. Indonesia ;
14. Lessons for reform .
9780195652123 (pbk.)
Public Finance
Tax Enforcement
Developing Country
336.24 DAS-2