Title Incentives and institutional reform in tax enforcement : an analysis of developing country experience / Arindam Das-Gupta, Dilip Mookherjee

Published Delhi ; New York : Oxford University Press, 1998

Copies

Location	Call no.	Vol.	Availability
MELB	352.442367 Das/Iai		AVAILABLE

Description xiv, 478 pages ; 22 cm Contents 1. Introduction -- 2. Conceptual Approaches to Tax Policy in Developing Country -- 3. The Evolution of the Indian Income Tax -- 4. Determinants of Tax Compliance: Aggregate Time Series Evidence -- 5. Tax Amnesties and Their Effects -- 6. The Functioning of Indian Income Tax Administration -- 7. Manpower Productivity and Organization of Assessments: An Empirical Evaluation -- 8. Internationl Experience in Tax Administration and Its Reform -- 9. Mexico -- 10. Spain -- 11. Singapore -- 12. The Philippines -- 13. Indonesia -- 14. Lessons for Reform Bibliography Includes bibliographical references (pages [451]-467) and indexes Subject Tax administration and procedure -- Developing countries. Tax incentives -- Developing countries. Taxation -- Developing countries. Author Mookherjee, Dilip. LC no. 98905168 ISBN 0195642864

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