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Institutional Elements of Tax Design and Reform
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Institutional Elements of Tax Design and Reform

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  • John McLaren

Abstract

This is a collection of papers that study the constraints on fiscal systems, imposed by problems of institutions, administration, and incentives in developing, and post-Socialist economies. Chapter two focuses on the administration of indirect taxation, and provides a case study of indirect taxation in Tanzania. This shows how evasion can be documented, and quantified, through a case study that looks at a particular type of reform, aimed at curbing evasion: franchising, or privatizing the right to tax, which has been tried in several Tanzanian towns as a way of collecting vendor fees, for access to a public market. Chapter three is a theoretical study of evasion under a value-added tax (VAT), and the inefficiencies it can create. Chapter four studies the fiscal constraints within the federal politics of Russia, while Chapters five and six examine case studies (India) in fiscal federalism, in which the determination of fiscal outcomes is - to a considerable degree - a matter of bargaining between political entities in the center, and in the periphery. In both cases, it appears that large-scale distortions, away from an ideal tax system, emerge as a result, suggesting corruption can be fought by increasing functional specialization within a tax bureaucracy. The last chapter looks at the problem of opportunistic taxation, particularly regarding the African context, and studies various ways in which the problem can be alleviated.

Suggested Citation

  • John McLaren, 2003. "Institutional Elements of Tax Design and Reform," World Bank Publications - Books, The World Bank Group, number 15170.
    • Handle: RePEc:wbk:wbpubs:15170
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    References listed on IDEAS

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    Cited by:

    1. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Iswahyudi, Heru, 2018. "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper 89876, University Library of Munich, Germany.
    4. M. Mardan, 2023. "The unintended consequences of semi‐autonomous revenue agencies," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1063-1081, August.

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