Evolutionary tax reform in emerging economies : an income-based approach /

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Bibliographic Details
Author / Creator:	Conrad, Robert F., author.
Imprint:	Oxford : Oxford University Press, [2024] ©2024
Description:	1 online resource : illustrations.
Language:	English
Series:	Oxford scholarship online Oxford scholarship online.
Subject:	Taxation -- Developing countries. Evolutionary economics -- Developing countries. Developing countries -- Economic policy.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/13492750

Hidden Bibliographic Details
Other authors / contributors:	Alexeev, Michael V., 1953- author.
ISBN:	9780191939495 No price
Notes:	Also issued in print: 2024. Includes bibliographical references and index. Description based on online resource and publisher information; title from PDF title page (viewed on January 30, 2024).
Summary:	'Evolutionary Tax Reform in Emerging Economies' examines APAs, direct tax (income tax), and VAT, excises, and tariffs, and discusses topics such as how the base of each tax is defined, how the base might change over time, how APAs are used to collect advanced payments, and how to preserve excise tax collection at the point of production (or import).
Target Audience:	Specialized.
Other form:	Print version : 9780192847089
Standard no.:	10.1093/oso/9780192847089.001.0001

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