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Jorge Martinez-Vazquez

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Jorge Martinez-Vazquez

The chapter evaluates possible options for reforming the Indian transfer system in the context of lessons learnt internationally from large federations. In the light of the international experience the chapter explores several issues which can help graduate India’s federal setup towards a mature federal system like that of Australia, Canada and several such countries including the OECD countries. India’s federal system in the last few decades has tried to evolve despite challenges. However, there have been several developments that have strengthened the argument that the Indian system can progress towards a more advanced federal system only if it carefully calibrates and modernizes its devolution formula as well as estimation and forecasting procedures. In addition, it needs to identify and separate devolution and redistribution objectives from tax sharing with the states, be selective in specific purpose transfers and consolidate them for better outcomes, consider the wider use of performance-based grants and increase the effectiveness of conditional transfers by carrying out an in-depth evaluation of the most important centrally sponsored schemes.

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Jorge Martinez-Vazquez

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James Alm and Jorge Martinez-Vazquez

In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes, and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal, and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing. This research review surveys the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue.
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James Alm and Jorge Martinez-Vazquez

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James Alm and Jorge Martinez-Vazquez

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James Alm and Jorge Martinez-Vazquez

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Emilio Albi and Jorge Martinez-Vazquez

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Edited by Emilio Albi and Jorge Martinez-Vazquez

Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes.