Welfare dominance and the design of excise taxation in Côte d"Ivoire

  • 37 Pages
  • 1.25 MB
  • 1451 Downloads
  • English
by
Country Economics Dept., the World Bank , Washington, DC
Excise tax -- Côte d"Ivoire -- Econometric models., Public utilities -- Taxation -- Côte d"Ivoire -- Econometric models., Taxation of articles of consumption -- Côte d"Ivoire -- Econometric mo

Places

Côte d"I

StatementShlomo Yitzhaki and Wayne Thirsk.
SeriesPolicy, planning, and research working papers ;, WPS 75
ContributionsThirsk, Wayne R.
Classifications
LC ClassificationsHJ5731.I9 Y58 1988
The Physical Object
Pagination37 p. :
ID Numbers
Open LibraryOL2128892M
LC Control Number88191405

Welfare dominance and the design of excise taxation in Cote d'Ivoire (English) Abstract.

Description Welfare dominance and the design of excise taxation in Côte d"Ivoire PDF

Governments in developing countries are continuously searching for new and improved tax bases. Existing methods of taxation in these countries frequently fall short of meeting acceptable criteria of efficiency, equity and administrative ease.

This paper Cited by: Welfare dominance and the design of excise taxation in the An excise tax base is welfare dominant if virtually all plausible social welfare functions would approve relatively higher taxes on that base.

Applying this concept to the Côte d'Ivoire we present an equity argument for greater reliance on electricity and telephone excises and Cited by: "Welfare dominance and the design of excise taxation in the Cote d'ivoire," Journal of Development Economics, Elsevier, vol.

33(1), pagesJuly. References listed on IDEAS as.

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Welfare Dominance and the Design of Excise Taxation in C6Ote d'lvoire Shlomo Yitzhaki and Wayne Thirsk The concept of conditional welfare dominance can be used to determine which excise taxes are preferable, both for equity and administrative feasiblity.

Applied to C6te d'Ivoire, the tech-nique shows that the most effective excise taxes would be on. Welfare dominance and the design of excise taxation in Cote d'Ivoire. By Shlomo Yitzhaki and Wayne Thirsk. Download PDF (1 MB) Abstract.

Governments in developing countries are continuously searching for new and improved tax bases. Existing methods of taxation in these countries frequently fall short of meeting acceptable criteria of Author: Shlomo Yitzhaki and Wayne Thirsk. Welfare dominance and the design of excise taxation in the Cote d'ivoire.

We examine the implications of asymmetric information for the design of the transfer scheme. Welfare Dominance and the Design of Excise Taxation in the Côte d'Ivoire. welfare dominant if. Shlomo Yitzhaki and Wayne Thirsk, Welfare dominance and the design of excise taxation in the Côte d'ivoire, Journal of Development Economics, 33, 1, (1), ().

Crossref Charles L. Ballard, Marginal welfare cost calculations, Journal of Public Economics, 41, 2, (), (). Welfare Dominance and the Design of Excise Taxation in the Côte d’Ivoire, Welfare Dominance: An Application to Commodity Taxation, ().

When Inequalities Diverge, American Economic Review, Papers and Proceedings, To submit an update or takedown. Book review Full text access The theory of taxation for developing countries: David M.G. Newbery and Nicholas H. Stern, eds., (Oxford University Press for the World Bank, New York, ) pp.

Welfare Dominance and the Design of Excise Taxation in the Côte d'Ivoire, (). Welfare Dominance: An Application to Commodity Taxation, To submit an update or takedown request for this paper, please submit an Update.

Welfare Dominance and the Design of Excise Taxation in the Cote D’Ivoire,” (). Welfare Dominance: An Application to Commodity Taxation,” American Economic Review. Excise T axation in the Cote d’Ivoire”, Welfare Dominance and the Design of Excise Taxation in the Côte d'Ivoire.

An excise tax base is welfare dominant if virtually all plausible. Welfare Dominance and the Design of Excise Taxation in the Cote dIvoire" (). Welfare Dominance: An Application to Commodity Taxation" To submit an update or takedown request for this paper, please submit an Update. "Welfare dominance and the design of excise taxation in the Cote d'ivoire," Journal of Development Economics, Elsevier, vol.

33(1), pagesJuly. Yitzhaki, Shlomo & Thirsk, Wayne, " Welfare dominance and the design of excise taxation in Cote d'Ivoire," Policy Research Working Paper Ser The World Bank. Abstract. With the recent progress of the modern theory of Public economics, it can be said that the optimal taxation theory, which goes back to the works of Ramsey (), Samuelson (), and Diamond and Mirrlees (), has now reached a good level of maturity.

Testing for labor market duality: the private wage sector in Cote d'Ivoire / Wim Vijverberg, Jacques va Aid disaggregation, endogenous aid and the public sector in aid-recipient economies: evidence from Cote Welfare dominance and the design of excise taxation in Cote d'Ivoire /.

Yitzhaki, S. and J. Slemrod (), Welfare Dominance: An Application to Commodity Taxation, American Economic Review, 81, Yitzhaki, S. and W.

Thirsk (), Welfare Dominance and the Design of Excise Taxation in the Côte d'Ivoire, Journal of. Welfare dominance and the design of excise taxation in the Cote d'ivoire pp.

Shlomo Yitzhaki and Wayne Thirsk Determinants of the tariff structure of the Israeli industrial sector pp. Bar-Nathan and J. Baruh A sectoral accounting approach to national savings applied to Korea pp.

Sang-Woo Nam. taxation if it meant that the welfare costs of taxation could be greatly lowered by having widely different rates of taxation on different goods and services as against the equal rates implied by income taxation. It does not appear, however, that this is the case.

Details Welfare dominance and the design of excise taxation in Côte d"Ivoire PDF

One way of determining. Taxation - Taxation - Principles of taxation: The 18th-century economist and philosopher Adam Smith attempted to systematize the rules that should govern a rational system of taxation.

In The Wealth of Nations (Book V, chapter 2) he set down four general canons: Although they need to be reinterpreted from time to time, these principles retain remarkable relevance.

A new approach is developed to identify marginal tax reforms for pairs of commodities and to test for the robustness of their impacts on Yaari’s dual social welfare functions. The rank-dependent social evaluation approach gives rise to a new device, the s-concentration curve, which is a generalization of the standard concentration curve.

The s-concentration curves are provided for every. An early categorization of taxation principles, which is still influential up to the present day, stems from Adam Smith’s book of about the “Wealth of nations”.

(Smith) For our research project, especially Book V is of importance. There he explains in part I that the sovereign/commonwealth. Although there are many determining factors of social welfare, one of the most important is taxation.

Because taxation affects the individual’s socio-economic quality of life through effect of income, substitution, and decision-making, while directly determining the budgetary means of the individual. Welfare Effects of Taxes and Subsidies 1. Unit 1 MicroWelfare Effects ofIndirect Taxes andSubsidies 2.

Welfare Effects of a Tax and a SubsidyCosts andBenefitsOutputDemandSupply pre taxABSupply post tax 3. Welfare Consequences of Nominal Excise Taxation. Eugenio J. Miravetey Katja Seimz Je Thurkx November Abstract A large body of research indicates that alcohol consumption accounts for a signi cant share of worldwide premature death and disease, especially in low- and middle-income countries.

The purpose of this chapter is to review country experiences with promoting health through fiscal policies and to examine the usefulness and success of these policies.

The chapter considers both the role of fiscal policies in the production of health and the effect of these policies on the well-being of the economy—fiscal policy for health and healthy fiscal policy. 1 1The idea of healthy.

Yitzhaki, Shlomo, and Joel Slemrod, "Welfare Dominance: An Application to Commodity Taxation," American Economic Review 81 (3) (), Yitzhaki, Shlomo, and Wayne Thrisk, "Welfare Dominance and the Design of Excise Taxation in the Cote d'Ivoire," Journal of Development Economics 33 (),   For the last 5 years Cote d'Ivoire's growth rate has been among the highest in the world.

Cote d'Ivoire is heavily dependent on agriculture and related activities, which engage roughly two-thirds of the population. Cote d'Ivoire is the world's largest producer and exporter of cocoa beans and a significant producer and exporter of coffee and.

Kenya has a broad taxation system covering income taxes, value-added tax (VAT) and Customs and excise duty. These are governed by independent legislations that make provisions for the charge, assessment and collection of the respective taxes.

The Kenya Revenue Authority (KRA) has different sections that deal with the above taxes and have authority to undertake reviews on companies to. Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world.

Some countries operated a VAT at the time of the completion of the International VAT/GST Guidelines inmore than twice as many as 25 years before. As VAT continued to spread across the world.Get this from a library! Taxation and welfare. [Arnold C Harberger] -- Collection of essays on public finance and welfare economics.

Topics covered include: corporation income tax, resource allocation costs, VAT, taxation of mineral industries.modern welfare approach in evolving and adopting a tax policy. Empirical Review The relationship between taxation and economic growth has been examined severally by different researchers with mixed results.

This study examines previous empirical works from cross-national studies, developed economies, developing economies and Nigeria.