Improving Tax Administration in Developing Countries

Authors

  • Richard M. Bird Professor Emeritus, University of Toronto, Toronto, Ontario, Canada

Abstract

N/A

References

Aberbach, J. D., & Christensen, T. (2007). “The Challenges of Modernizing Tax Administration: Putting Customers First in Coercive Public Organizations,” Public Policy and Administration, 22(2), 155-82.

Ahmad, E., & Stern, N. (1991). The Theory and Practice of Tax Reform in Developing Countries Cambridge, UK: Cambridge University Press.

Alm, J., & Duncan, D. (2014). Estimating Tax Agency Efficiency, Public Budgeting & Finance, 34(4), 92-110. http://doi.org/10.1111/pbaf.12043

Alm, J., Martinez-Vazquez, J., & Torgler, B. (2010). Developing Alternative Frameworks for Explaining Tax Compliance. London, UK: Routledge.

Asian Development Bank .(2014). A Comparative Analysis of Tax Administration in Asia and the Pacific. Manila Asian Development Bank. Retrieved from http://www.adb.org/publications/comparative-analysis-tax-administration-asia-and-pacific

Baer K., O. Benon, O., & Toro, J. (2002). Improving Large Taxpayers’ Compliance: A Review of Country Experience, Occasional Paper 215. Washington, DC: International Monetary Fund.

Bergman, M. (2009). Tax Evasion and the Rule of Law in Latin America: The Political Culture of Cheating and Compliance in Argentina and Chile. University Park, PA: The Pennsylvania State University Press.

Berhan, B., & Jenkins, G. (2005). The High Costs of Controlling GST and VAT Evasion, Canadian Tax Journal. 53(3), 720. Retrieved from http://www.ctf.ca/ctfweb/EN/Publications/CTJ_Contents/2005ctj3.aspx

Biber, E. (2010). Revenue Administration: Taxpayer Audit—Development of Effective Plans, Technical Guidance Note, Fiscal Affairs Department, International Monetary Fund. Retrieved from http://blog-pfm.imf.org/files/fad-technical-manual-11.pdf.

Biber, E. (2010a). Revenue Administration: Taxpayer Audit—The Use of Indirect Methods, Technical Guidance Note, Fiscal Affairs Department, International Monetary Fund, Retrieved from https://www.imf.org/external/pubs/ft/tnm/2010/tnm1005.pdf.

Bird, R. M. (2004). Administrative Dimensions of Tax Reform,” Asia-Pacific Tax Bulletin, 10(3), 134-50.

Bird, R. M. (2010). Visibility and Accountability-- Is Tax-Inclusive Pricing a Good Thing? Canadian Tax Journal, 58(1), 63-76. Retrieved from http://www.ctf.ca/ctfweb/EN/Publications/CTJ_Contents/2010ctj1.aspx

Bird, R. M. (2014) Foreign Advice and Tax Policy in Developing Countries, in Bird, R. M., & J. Martinez-Vazquez, J. (Eds.), Taxation and Development: The Weakest Link? Cheltenham UK: Edward Elgar).

Bird, R. M. (2014) Global Taxes and International Taxation: Mirage and Reality, ( Working Paper No. 28). International Centre for Public Policy. Retrieved from http://www.ictd.ac/en/publications/global-taxes-and-international-taxation-mirage-and-reality

Bird, R. M., & Casanegra de Jantscher, M. (Eds). (1992). Improving Tax Administration in Developing Countries. Washington, DC: International Monetary Fund.

Bird, R. M., & P. Gendron (2007). The VAT in Developing and Transitional Countries.Cambridge UK: Cambridge University Press.

Bird, R. M., & Slack, E. (2014). Local Taxes and Local Expenditures in Developing Countries: Strengthening the Wicksellian Connection,” Public Administration and Development 34(4), 359-369. doi: 10.1002/pad.1695

Bird, R. M., & E. Zolt (2005), Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries, UCLA Law Review, 52(6, 2005), 1627-95.

Bird, R. M., & E. Zolt (2008). Technology and Taxation in Developing Countries: From Hand to Mouse, National Tax Journal, 61(4, Part 2): 791-821.

Bird, R. M., Martinez-Vazquez, J. &Torgler, B. (2008). Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability, Economic Analysis & Policy, 38(1), 55-71.

Braithwaite, V. (2003). A New Approach to Tax Compliance, in V. Braithwaite, ed., Taxing Democracy: Understanding Tax Avoidance and Evasion. Aldershot, UK, Ashgate.

Brautigam D., Fjeldstad, O., & Moore, M. (Eds). (2007). Taxation and State-Building in Developing Countries. Cambridge, UK: Cambridge University Press.

Breton, A. (1996). Competitive Governments. Cambridge, UK: Cambridge University Press.

Brownlee, W.E., E. Ide, E., & Y. Fukagai, Y. (Eds.). (2013). The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context. Cambridge, UK: Cambridge University Press

Casanegra de Jantscher, M., & Bird, R. M. (1992). The Reform of Tax Administration, in Bird,R. M., & Casanegra de Jantscher, M. Improving Tax Administration in Developing Countries. Washington, DC: International Monetary Fund.

Chetty, R., Looney, A., & Kroft, K. (2007). Salience and Taxation: Theory and Evidence,( NBER Working Paper no. 13330). National Bureau of Economic Research, Retrieved from http://www.nber.org/papers/w13330.

Coleman, C. (2007). Tax Refund versus Tax Return? Australian Tax Forum, 22(2): 49-54.

Coolidge, J., & Ilic, D. (2009) Tax Compliance Perception and Formalization of Small Business in South Africa, (World Bank Policy Research Working Paper 4992), Retrieved from https://openknowledge.worldbank.org/bitstream/handle/10986/4183/WPS4992.pdf?sequence=1.

Cowell, F. (1990). Cheating the Government: The Economics of Evasion. Cambridge MA: MIT Press.

Crandall, W. (2010). Revenue Administration: Performance Measurement in Tax Administration, Technical Guidance Note, Fiscal Affairs Department, International Monetary Fund, Retrieved from https://www.imf.org/external/pubs/ft/tnm/2010/tnm1011.pdf.

Das Gupta, A. (2002). Central Tax and Administration Reform in the 1990s: An Assessment. in Rao, M. G. (Eds.), Development, Poverty, and Fiscal Policy (pp. 139-73). New Delhi: Oxford University Press.

De Paula, A., & J. Scheinkman, J. (2010). Value Added Taxes, Chain Effects and Informality. American Economic Journal: Macroeconomics, 2(4), 195-221. Doi: 10.1257/mac.2.4.195

Ecclestone, R. (2007). Taxing Reforms: The Politics of the Consumption Tax in Japan, the United States, Canada and Australia. Cheltenham, UK: Edward Elgar.

European Commission (2010). Compliance Risk Management for Tax Administration. Brussels: European Union.

European Commission (2013). Study to Quantify and Analyse the VAT Gap in the EU-27 Member States Final Report (TAXUD/2012/DE/316). Brussels: European Union.

Evans,C. (2008). Taxation Compliance and Administrative Costs: An Overview, in Lang, M., Obermair, C., Schuch, J., Staringer, C., & Weninger, P. (Eds.), Tax Compliance Costs for Companies in an Enlarged European Community. London, UK: Linde Verlag, Vienna and Kluwer Law International.

Frey, B., & B. Torlger , B. (2007) “Tax Morale and Conditional Cooperation,” Journal of Comparative Economics, 35(1), 136–159. doi:10.1016/j.jce.2006.10.006

Gallagher, M. (2005). Benchmarking Tax Systems, Public Administration and Development, 25, 125-40. doi: 10.1002/pad.353

Gemmell, N., & J. Hasseldine, J. (2012). The Tax Gap: A Methodological Review, (Working Paper 09/2012), Working Papers in Public Finance, Victoria University. Retrieved from http://researcharchive.vuw.ac.nz/xmlui/bitstream/handle/10063/2435/Working%20Paper%2009.pdf?sequence=1

Gill, J. (2000). A Diagnostic Framework for Revenue Administration World Bank Technical Papers No 472 Washington DC: World Bank.

Gillis, M. (1991). Lessons from the Shoup Tax Missions: Asia, Africa, and Latin America, L. Eden, L. (Eds.), Retrospectives on Public Finance. Durham, NC: Duke University Press.

Gordon, R. (2010). Taxation in Developing Countries, New York, Ny: Columbia University Press.

Gordon, R., & Li, W. (2009) Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation, Journal of Public Economics, 93(7-8), 855-66. doi:10.1016/j.jpubeco.2009.04.001

Graetz, M. (1997). The Decline (and Fall?) of the Income Tax, New York, NY: W.W. Norton.

Harberger, A. (1989). Lessons of Tax Reform from the Experiences of Uruguay, Indonesia, and Chile, in Gillis, M. (Eds.), Tax Reform in Developing Countries. Durham, NC: Duke University Press.

HM Revenue & Customs (2010). Measuring Tax Gaps 2010. An Official Statistics Release. Retrieved from https://www.gov.uk/government/statistics/measuring-tax-gaps

Hirschman, A. (1967). Development Projects Observed. Washington, DC The Brookings Institution.

Inter-American Development Bank (2013). State of the Tax Administration in Latin America: 2006-2010. Washington, DC: Inter-American Development Bank. Retrieved from http://publications.iadb.org/handle/11319/3506?locale-attribute=en

Income Tax Codification Committee (1936). Report (Cmnd. 5131). London: HMSO). Retrieved from http://hansard.millbanksystems.com/commons/1936/apr/21/income-tax-codification-committees-report

International Tax Dialogue (2010). Revenue Administration in Sub-Saharan Africa. (ITD Comparative Information Series No. 1). Paris: OECD

Kaldor, N. (1980). Reports on Taxation II: Reports to Foreign Governments. London, UK: Duckworth.

Kato, J. (2003). Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion. Cambridge, UK: Cambridge University Press.

Khwaja, M., Awasthi, R., & Loeprick, J. (Eds.), (2010). Risk Based Tax Audits: Approaches and Country Experiences. Washington, DC, World Bank.

Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge, UK: Cambridge University Press.

Levi, M. (1988). Of Rule and Revenue, Berkeley, CA: University of California Press.

Lieberman, E. (2008). Race and Regionalism in the Politics of Taxation in Brazil and South Africa Cambridge UK: Cambridge University Press.

McLaren, J. (Eds). (2003). Institutional Elements of Tax Design and Reform. Washington, DC: World Bank.

Moore, M. (2007). “How Does Taxation Affect the Quality of Governance?” Working paper series, 280. Brighton: IDS. Tax Notes International, 47 (July 2): 79-98.

Musgrave, R., & M. Gillis, M. (1971). Fiscal Reform for Colombia. Cambridge MA: Harvard Law School International Tax Program.

Musgrave, R. (1981). Fiscal Reform in Bolivia. Cambridge MA: Harvard Law School International Tax Program.

Nerré, B. (2008). Tax Culture: A Basic Concept for Tax Politics, Economic Analysis and Policy, 38(1), 153-67. doi:10.1016/S0313-5926(08)50011-7

Newberry, D., & Stern, N. (1987). The Theory of Taxation for Developing Countries. Oxford: Oxford University Press.

OECD (1999). Principles of Good Tax Administration – Practice Note. Paris: OECD.

OECD (2006). Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations— Country Experiences With the Use of Pre-populated Personal Tax Returns. Paris: OECD.

OECD (2013). Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies. Paris: OECD.

OECD (2013a). Addressing Base Erosion and Profits Shifting. Paris: OECD.

Oldman, O. (1965). Controlling Income Tax Evasion, in Organization of American States, Joint Tax Program, Problems of Tax Administration in Latin America. Baltimore: Johns Hopkins Press.

Oldman, O., & Bird, R. M. (2000). Improving Taxpayer Service and Facilitating Compliance in Singapore, (PREM Note 48). Washington, DC: World Bank.

Pomeranz, D. (forthcoming) “No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax,” American Economic Review.

Prichard, W. (2009). The Politics of Taxation and Implications for Accountability in Ghana 1981-2008, (Working Paper No. 330). Brighton, UK: Institute of Development Studies.

Radian, A. (1980). Resource Mobilization in Poor Countries,New Brunswick, NJ: Transaction Books.

Robinson, L., & Slemrod, J. (2012). Understanding Multidimensional Tax Systems, International Tax and Public Finance, 19(2), 237-267. doi: 0.1007/s10797-011-9183-y

Sandford, C., (Eds.) (1995). Tax Compliance Costs: Measurement and Policy. Bath UK: Fiscal Publications.

Shoup, C. (1991). Melding Architecture and Engineering: A Personal Retrospective on Designing Tax Systems, L. Eden, L (Eds.), Retrospectives on Public Finance. Durham, NC: Duke University Press.

Shoup, C. (1949). Report of Japanese Taxation by the Shoup Mission Volume 1-4). General Headquarters, Supreme Commander for the Allied Powers Tokyo, Japan.

Shoup, C. (1959). The Fiscal System of Venezuela: A Report. Baltimore: Johns Hopkins.

Shoup, C. (1969). Public Finance. Chicago: Aldine Publishing.

Shoup, C. (1970). The Tax System of Liberia. New York: Columbia University Press.

Sia, S.K. & Neo, B. S. (1997). Reengineering Effectiveness and the Redesign of Organizational Control: A Case Study of the Inland Revenue Authority of Singapore, Journal of Management Information Services, 14(1), 69-82.

Silvani, C., & Radano, A. (1992). Tax Administration Reform in Bolivia and Uruguay, in Bird, R. M. & Casanegra de Jantscher, M. (Eds.). (1992) Improving Tax Administration in Developing Countries. Washington, DC: International Monetary Fund.

Slemrod, J. (2010). Complexity in the Australian Tax and Transfer System, in Australia’s Future Tax and Transfer Policy Conference. Melbourne: Melbourne Institute.

Slemrod, J., & C. Gillitizer, C. (2013) Tax Systems. Cambridge, MA: MIT Press.

Slemrod, J., & Yitzhaki, S. (2002). Tax Avoidance, Evasion, and Administration, in A. Auerbach and M. Feldstein, (Eds.), Handbook of Public Economics, vol. 3. New York, NY: Elsevier Science.

Smith, L. (2003). The Power of Politics: The Performance of the South African Revenue Service and Some of Its Implications, Policy: Issues and Actors, vol 16, no. 2. Centre for Policy Studies: Johannesburg: South Africa.

Soos, P. (1990). Self-employed Evasion and Tax Withholding: A Comparative Study and Analysis of the Issues, UC Davis Law Review, 24(1), 107-194.

Steinmo, S. (1993). Taxation and Democracy. New Haven: Yale University Press.

Stewart, M., & Jogarajan, S. (2004). The IMF and Tax Reform, British Tax Review, no. 2, 146-175.

Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Cheltenham UK: Edward Elgar.

Ulph, D. (2014). Measuring Tax Complexity, University of St. Andrew’s School of Economics and Finance Discussion paper, 1417. Retrieved from https://ideas.repec.org/p/san/wpecon/1417.html

Vazquez-Caro, J., & Bird, R. M. (2011). Benchmarking Tax Administrations in Developing Countries: A Systemic Approach, eJournal of Tax Research, 9(1): 5-37.

Webber, C., & Wildavsky, A. (1986). A History of Taxation and Expenditure in the Western World. New York, NY: Simon and Schuster.

Wan, J. (2010) “The Incentive to Declare Taxes and Tax Revenues: The Lottery Receipt Experiment in China,” Review of Development Economics, 14(3): 611-624. doi: 10.1111/j.1467-9361.2010.00577.x

Winn, J., & Zhang, A. (2013) “China's Golden Tax Project: A Technological Strategy for Reducing VAT Fraud,” Peking University Journal of Legal Studies, 4, 1-33.

Volume 1.1 of JOTA - Bird Cover

Downloads

Published

13-04-2015

How to Cite

Bird, R. M. (2015). Improving Tax Administration in Developing Countries. Journal of Tax Administration, 1(1), 23–45. Retrieved from https://jota.website/jota/article/view/153