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Incentives and institutional reform in tax enforcement : an analysis of developing country experience / Arindam Das-Gupta and Dilip Mookherjee
Publication details: Delhi : Oxford University Press, 1998.Description: xiv, 478 p. ; 23 cmISBN:- 9780195652123 (pbk.)
- 336.24 DAS-2
Contents:
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 .
| Item type | Current library | Call number | Status | Barcode | |
|---|---|---|---|---|---|
BOOKs
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NLS | 336.24 DAS-2 (Browse shelf(Opens below)) | Available | 17199 |
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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 .