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  • The World Bank economic review 3(3) (Inglés)

    External debt, inflation, and the public sector: toward fiscal policy for sustainable growth. Black market premia, exchange rate unification, and inflation in Sub-Saharan Africa. Indexation and inflationary...

    Tipo de documento: Publicación Número del informe: 17592 Fecha del documento: 30 de septiembre de 1989 Tipo de divulgación: Autor: Van Wijnbergen,Sweder,Pinto,Brian R.,Barbosa, Fernando de Holanda,McNelis, Paul D.,Bevan, D. L.,Collier, P.,Gunning, J. W.,Raut, Lakshmi K.,Virmani,Arvind,LARAKI, KARIM

  • Personal income taxes in developing countries (Inglés)

    Comparative work on income taxes in developing countries has commonly looked at average tax rates. These rates are often constructed by dividing revenue collections by some measure of private or personal...

    Tipo de documento: Artículo de periódico Número del informe: 14174 Fecha del documento: 31 de enero de 1988 Tipo de divulgación: Autor: Sicat, Gerardo P.,Virmani,Arvind

  • The World Bank economic review 2(1) (Inglés)

    Primary commodity prices, manufactured goods prices, and the terms of trade of developing countries: what the long run shows. Price and income elasticities of demand for modern health care: the case of...

    Tipo de documento: Publicación Número del informe: 17560 Fecha del documento: 31 de enero de 1988 Tipo de divulgación: Autor: Grilli,Enzo R.,Yang,Maw-Cheng,Schwartz, J. Brad,Akin,John S.,Popkin,Barry M.,Cohen,Daniel,Martin, Ricardo,Selowsky,Marcelo,Sicat, Gerardo P.,Virmani,Arvind

  • Indirect tax evasion and product efficiency (Inglés)

    Though a number of papers have considered the issues of income tax evasion few have considered indirect tax evasion. One of the exceptions is a paper which considers the very special case of a risk-averse...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD268 Fecha del documento: 1 de abril de 1987 Tipo de divulgación: Disclosed Autor: Virmani,Arvind

  • Personal income taxes in developing countries : international comparisons (Inglés)

    This paper examines personal income taxes. Specifically, it defines and then constructs marginal and average tax schedules for personal income tax for fifty developing countries; three high income countries...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD265 Fecha del documento: 1 de marzo de 1987 Tipo de divulgación: Disclosed Autor: Sicat, Gerardo P.,Virmani,Arvind

  • Credit markets and credit policy in developing countries : myths and reality (Inglés)

    Among the financial policy issues that arise as part of economic development, credit policy is an important element. One reason for this is the enormous growth in LDC government intervention over the last...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD175 Fecha del documento: 1 de agosto de 1986 Tipo de divulgación: Disclosed Autor: Virmani,Arvind

  • Tax reform in developing countries : issues, policies and information gaps (Inglés)

    The paper starts with an examination of a sample or tax reform packages proposed for developing countries. It extracts from these studies explicit and implicit factors motivating tax reform, and some views...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD176 Fecha del documento: 1 de junio de 1986 Tipo de divulgación: Disclosed Autor: Virmani,Arvind

  • Efficiency of tax-contract policies for natural resource rent collection (Inglés)

    The efficiency of natural resource tax-contract systems is of interest to both resource owners and firms wishing to explore for and extract resources. The present paper considers the small country case...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD163 Fecha del documento: 1 de abril de 1986 Tipo de divulgación: Disclosed Autor: Virmani,Arvind

  • Efficiency of practical resource rent tax system : threshold rates and income taxes (Inglés)

    An abstract pure profit or rent tax for a known resource is easy to define and analyze. The challenge is to (a) design a tax-contract system which is relatively efficient in extracting rents when the existence...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD164 Fecha del documento: 1 de abril de 1986 Tipo de divulgación: Disclosed Autor: Virmani,Arvind

  • Implications of a VAT in India : the deductability system (Inglés)

    The paper presents a practical methodology for assessing the impact of domestic indirect tax reform. The methodology is based on a simple extension of the input-output framework to take account of partial...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD165 Fecha del documento: 1 de abril de 1986 Tipo de divulgación: Disclosed Autor: Virmani,Arvind

  • Adverse selection, competitive rationing and government policy in credit markets (Inglés)

    It is now widely accepted that if markets for specific goods and services fail or are inefficient, some form of imperfect information or assymetry is often the primary cause of such failure. The present...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD143 Fecha del documento: 1 de enero de 1986 Tipo de divulgación: Disclosed Autor: Virmani,Arvind

  • Tax and contractual arrangements for the exploitation of natural resources (Inglés)

    The paper analyzes the efficiency of several tax-contract systems, such as the resource rent tax, production share system, and royalty. Account is taken of their incentive effects on behaviour of firms...

    Tipo de documento: Documento de trabajo preparado por el personal Número del informe: SWP752 Fecha del documento: 30 de septiembre de 1985 Tipo de divulgación: Autor: Virmani,Arvind

  • Government policy and the development of financial markets : the case of Korea (Inglés)

    Direction and control of the financial system has had a significant role in the government's development strategy. The paper shows how this influenced the evolution of the Korean financial system, and...

    Tipo de documento: Documento de trabajo preparado por el personal Número del informe: SWP747 Fecha del documento: 31 de agosto de 1985 Tipo de divulgación: Autor: Virmani,Arvind

  • Loan market imperfections and optimal policy intervention (Inglés)

    The paper analyzes the effects of different types of loan market policy interventions designed to influence the flow of loans to specific sectors and uses. A direct interest subsidy is shown to be the...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD117 Fecha del documento: 1 de diciembre de 1984 Tipo de divulgación: Disclosed Autor: Virmani,Arvind

  • The microeconomics of a corrupt tax bureaucracy (Inglés)

    This paper is the first of a series of papers exploring the problems of tax evasion and corruption and how these influence the effectiveness of government policies. It develops a simple model of the corrupt...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD54 Fecha del documento: 1 de mayo de 1983 Tipo de divulgación: Disclosed Autor: Virmani,Arvind

  • Contractual equilibrium in the loan market (Inglés)

    In the historical development of financial markets a banking system precedes the development of equity and bond markets. In most developing countries equity and bond markets are still extremely limited...

    Tipo de documento: Documento de trabajo departamental  Número del informe: DRD43 Fecha del documento: 1 de diciembre de 1982 Tipo de divulgación: Disclosed Autor: Virmani,Arvind