Tax Articles

Tax Expenditures in Bangladesh: An Introductory Analysis
In recent years, analysis of tax expenditures has received much attention in the literature of public policy, particularly in the developing and transition economies. This policy note attempts to introduce the concept and size of tax expenditures in
Date Added: 2011-04-18 Read More
 
A Panel Study on Tax Effort and Tax Buoyancy with Special Reference to Bangladesh
This paper attempts to identify the determinants of tax share and revenue performance in the past 15 years in Bangladesh along with 10 other developing countries through a panel data analysis. The results obtained suggest international trade, broad m
Date Added: 2011-04-18 Read More
 
TACKLING AGGRESSIVE TAX PLANNING THROUGH IMPROVED TRANSPARENCY AND DISCLOSURE
This Report has been prepared by the Aggresive Tax Planing Steering Group of Working Party No. 10 on Exchange of information and tax compliance of the Committee on Fiscal Affairs (CFA). The CFA adopted the report on 3 January 2011 and agreed to deres
Date Added: 2011-04-26 Read More
 
TAX POLICY REFORM and FISCAL CONSOLIDATION
Few people like to pay tax and even fewer like to see their existing tax burdens rise further. Many governments have thus found that the most propitious time for tax reform is when the state of the public finances allows an overall reduction in taxes
Date Added: 2011-04-26 Read More
 
TAX POLICY REFORM and FISCAL CONSOLIDATION
Few people like to pay tax and even fewer like to see their existing tax burden rise further. Many Governments have thus found that the most protitious time for tax reform is when the state of the public finances allows an overall reduction in taxes
Date Added: 2011-04-26 Read More
 
Strategic Communications for Business Environment Reforms
Reformers often assume that the purpose of communication is merely to raise awareness of the reform program after the program has been formulated by technocrats and policy advisers and agreed to with government officials. They believe people will be
Date Added: 2011-04-26 Read More
 
A Handbook for Tax Simplification
This handbook is primarily designed for policy makers and tax practitioners. The goal is to analyze the impact of income tax, the value added tax (VAT), and other local taxes that are imposed on business. This handbook does not analyze the effects
Date Added: 2011-04-26 Read More