Oct 26, 2003
This paper addresses Namibia’s revised budget for 2003/04. Known as an Additional Budget, the revised budget is put out after the government collects tax revenues, particularly revenue from diamond mining.
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Apr 19, 2003
This paper was prepared for the World Bank course on Practical Issues of Tax Policy in Developing Countries and presents a broad overview of tax policy design in developing countries.
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Mar 19, 2005
This study uses a face-to-face interview method to assess the amount and structure of costs of tax compliance. The study concludes that the procedure for submitting income tax returns for
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Jun 19, 2003
This report begins by reviewing existing studies on the paradox of extreme poverty in oil- and mineral-rich countries. Rather than being inevitable, the extent to which this paradox occurs, the
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Jun 14, 2012
This is volume 3 (2012) of the Tax Justice Network’s quarterly newsletter, Africa Tax Spotlight. This issue focuses on tax expenditures and features an article entitled “Uncovering and Analysing Tax
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Dec 19, 1999
“Sales taxes account for one quarter of all tax revenues raised by states and localities to fund education, public safety, health, and many other essential services.” This paper examines the
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Jul 19, 2006
October 2006 | By the International Budget Partnership
A Guide to Tax Work for NGOs is intended to help demystify revenue policy issues and give civil society budget groups
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Jun 19, 1997
The study assesses the experiences of fiscal measures in sustaining government solvency and reducing deficits. Furthermore the study looks at how World Bank-supported fiscal adjustment worked between 1979 and 1994
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Apr 19, 1996
This budget brief encompasses the period from 1978 to 1996 and proposes answers to whether California’s tax rates are excessively high, and if the tax burden on households and businesses
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Dec 19, 1999
Looks at some indicators that show how taxation policy can be an important instrument for reducing the income and wealth inequalities which exist between men and women in South Africa.
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