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When there are collection lags in the tax system, inflation reduces the real revenues. This is often offered as an argument for less reliance on the inflation tax. But the optimal rates of other taxes should also be reconsidered in the light of collection lags. When this is done, the focus shifts from the revenues (which can be recouped by changing the rates of these taxes), to the associated costs of collection. In a benchmark case where the average costs of collection are constant, the optimal inflation tax is independent of the collection lag.

Business Taxes and Subsidies --- Consumption taxes --- Consumption --- Deflation --- Economics --- Inflation --- Macroeconomics --- Macroeconomics: Consumption --- Price Level --- Prices --- Public finance & taxation --- Public Finance --- Revenue administration --- Revenue --- Saving --- Spendings tax --- Tax administration and procedure --- Tax collection --- Taxation --- Taxation, Subsidies, and Revenue: General --- Wealth

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How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.

Fiscal policy. --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Government policy --- Public Finance --- Fiscal Policy --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Public finance & taxation --- Excise taxes --- Revenue administration --- Tax administration core functions --- Consumption taxes --- Value-added tax --- Excises --- Taxes --- Revenue --- Spendings tax --- Tax administration and procedure --- Excise tax --- Burkina Faso

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Taxes connect us to one another, to the common good, and to the future. This is a book about taxes: who pays what and who gets what. More than that, it's about the role of government, about citizenship and our collective well-being, about the Canada we want. The contributors, leading Canadian practitioners and scholars, explore how taxes have become a political "no-go zone" and how changes in taxation are changing Canada. They challenge the view that any tax is a bad tax and provide broad directions for fairer and smarter approaches.This is a book that will be of interest to anyone concerned with public policy and public affairs, economics, and political science and to anyone interested in challenging the conventional wisdom that lower taxes and smaller government are the cures to what ails us.

Finances publiques --- Impôt --- Finance, Public --- Taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Revenue --- E-books --- Carbon Taxes. --- Consumption Taxes. --- Fair Taxes. --- Neoliberalism. --- Progressive Taxation. --- Robin Hood Taxes. --- Simplifying Taxes. --- Taxes and Citizenship. --- Taxes and Inequality. --- Taxes and the Economy.

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The paper analyzes the decline of tax revenue/GDP ratios in transition economies of central and eastern Europe. The paper separates the effect on revenues of discretionary policy actions and finds that endogenous factors, notably the collapse of underlying profits and declining effective tax rates, were the main source of falling tax revenue/GDP ratios. Underlying factors are analyzed to provide a basis to discuss the outlook for tax revenues in coming years.

Business Taxes and Subsidies --- Consumption taxes --- Deflation --- Effective tax rate --- Inflation --- Macroeconomics --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Price Level --- Prices --- Public finance & taxation --- Public Finance --- Revenue administration --- Revenue --- Social security contributions --- Social security --- Spendings tax --- Tax administration and procedure --- Tax policy --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxes --- Welfare & benefit systems --- Bulgaria

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This paper uses a dynamic general equilibrium model calibrated to Ugandan data to examine the welfare effects of alternative scenarios of government expenditure and tax financing. Two expenditure types are considered: social spending that affects human capital, and infrastructure expenditures that affect productivity. The paper finds that social expenditures lead to higher economic growth depending on the form of financing; young generations benefit most from social spending financed by consumption taxes; agents do not substitute between human and physical capital as a result of changes in expenditure composition; and improving the productivity of fiscal expenditure is both growth and welfare enhancing.

Labor --- Public Finance --- Taxation --- Fiscal Policy --- National Government Expenditures and Welfare Programs --- National Government Expenditures and Related Policies: General --- Human Capital --- Skills --- Occupational Choice --- Labor Productivity --- National Government Expenditures and Health --- Business Taxes and Subsidies --- National Government Expenditures and Education --- Public finance & taxation --- Labour --- income economics --- Expenditure --- Human capital --- Health care spending --- Consumption taxes --- Education spending --- Taxes --- Expenditures, Public --- Spendings tax --- Uganda --- Income economics