{"product_id":"evolutionary-tax-reform-in-emerging-robert-f-conrad-9780192847089","title":"Evolutionary Tax Reform in Emerging Economies: An Income-Based Approach","description":"\u003cem\u003eEvolutionary Tax Reform in Emerging Economies: an income-based approach\u003c\/em\u003e provides one approach to tax reform in emerging economies. \u003cp\u003e\u003c\/p\u003eConrad describes the context for tax reform in these economies and outlines the \"Standard Approach\" to tax reform, an approach that is critically evaluated. Emphasis is placed on revenue generation given to economic efficiency considerations and constraints, institutional and economic, that change through time, and the approach of the work is based on two main elements: policy, for all tax instruments, developed with the individual as the taxpayer, and policy implemented via the use of withholding taxes (advanced taxes), to the extent possible, and via the use of withholding agents, Advanced Payment Agents (APA's). \u003cp\u003e\u003c\/p\u003e\u003cem\u003eEvolutionary Tax Reform in Emerging Economies\u003c\/em\u003e 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).\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Robert F. Conrad,Michael Alexeev\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 0192847082\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9780192847089\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Oxford University Press\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 06\/20\/2024\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 400\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.20lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 8.70h x 5.90w x 1.40d","brand":"Robert F. Conrad","offers":[{"title":"Hardcover","offer_id":47610976862463,"sku":"9780192847089","price":145.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_0621b6b0-74f4-4212-a77d-8c6fd9e332fc.jpg?v=1764510905","url":"https:\/\/www.whiterainbookhouse.com\/products\/evolutionary-tax-reform-in-emerging-robert-f-conrad-9780192847089","provider":"WR Book House","version":"1.0","type":"link"}