World income distribution and tax reform : what tax systems do low-income countries need?

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World income distribution and tax reform : what tax systems do low-income countries need?

หน่วยงาน Central Queensland University, Australia

รายละเอียด

ชื่อเรื่อง	:	World income distribution and tax reform : what tax systems do low-income countries need?
นักวิจัย	:	Pillarisetti, J. Ram.
คำค้น	:	TBA , TBA , TBA , Tax reform. , Globalization , Developing countries
หน่วยงาน	:	Central Queensland University, Australia
ผู้ร่วมงาน	:	-
ปีพิมพ์	:	2546
อ้างอิง	:	http://hdl.cqu.edu.au/10018/1033 , , cqu:1254
ที่มา	:	Pillarisetti, R 2003, 'World income distribution and tax reform: what tax systems do low-income countries need?', Development Policy Review, vol. 21, no. 3, pp. 301-317.
ความเชี่ยวชาญ	:	-
ความสัมพันธ์	:	Development policy review UK : Blackwell, 2003. Vol. 21, no. 3 (May 2003), p. 301-317 17 pages Refereed 0950-6764 (online) , aCQUIRe [electronic resource] : Central Queensland University Institutional Repository.
ขอบเขตของเนื้อหา	:	-
บทคัดย่อ/คำอธิบาย	:	This article develops a new method for assessing relative direct tax burdens across all countries, treating the world as a single economic entity and assuming identical preferences across countries. Emperical results show that the new direct tax burden indices are significantly high in low-income countries in comparison with middle and high-income countries. This atricle argues in favour of narrowing the base of income and capital gains tax in low-income countries and a long-term convergence of the tax burden levels across countries. Future research into tax reforms in low-income countries should focus simultaneously on economic growth, quality of life and the natural environment.
บรรณานุกรม	:	APA Chicago MLA Vancouver Pillarisetti, J. Ram. . (2546). World income distribution and tax reform : what tax systems do low-income countries need?. กรุงเทพมหานคร : Central Queensland University, Australia. Pillarisetti, J. Ram. . 2546. "World income distribution and tax reform : what tax systems do low-income countries need?". กรุงเทพมหานคร : Central Queensland University, Australia. Pillarisetti, J. Ram. . "World income distribution and tax reform : what tax systems do low-income countries need?." กรุงเทพมหานคร : Central Queensland University, Australia, 2546. Print. Pillarisetti, J. Ram. . World income distribution and tax reform : what tax systems do low-income countries need?. กรุงเทพมหานคร : Central Queensland University, Australia; 2546.