Linked e-resources
Details
Table of Contents
Intro
Front Cover
Title Page
Copyright Page
Contents
Foreword
Acknowledgments
About the Authors
Abbreviations
Chapter 1. Introduction
Tax Compliance: A Persistent Challenge
Traditional Approaches to Tax Reform
Toward a Holistic Tax Reform Framework: Integrating Tax Morale and Trust
Organization of This Report
Notes
References
Chapter 2. Direct Taxes on Individuals and Households
The Tax Compliance Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
Notes
References
Chapter 3. Taxing High-Net-Worth Individuals
The Tax Compliance Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
Notes
References
Chapter 4. Taxing Corporate Income
The Tax Compliance Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
Notes
References
Chapter 5. Taxing SMEs
The Tax Compliance Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
Notes
References
Chapter 6. Taxing at the Local Level
The Tax Compliance Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
References
Chapter 7. The Tax and Technology Challenge
The Tax and Technology Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
Notes
References
Chapter 8. Conclusion
A Framework for Tax Reform
Navigating the Politics of Reform
Building Trust to Underpin Successful Reform
Tailoring Reform to Local Contexts: Binding Constraints Analysis
Conclusion
Note
References
Boxes
Figures
Tables
Back Cover.
Front Cover
Title Page
Copyright Page
Contents
Foreword
Acknowledgments
About the Authors
Abbreviations
Chapter 1. Introduction
Tax Compliance: A Persistent Challenge
Traditional Approaches to Tax Reform
Toward a Holistic Tax Reform Framework: Integrating Tax Morale and Trust
Organization of This Report
Notes
References
Chapter 2. Direct Taxes on Individuals and Households
The Tax Compliance Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
Notes
References
Chapter 3. Taxing High-Net-Worth Individuals
The Tax Compliance Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
Notes
References
Chapter 4. Taxing Corporate Income
The Tax Compliance Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
Notes
References
Chapter 5. Taxing SMEs
The Tax Compliance Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
Notes
References
Chapter 6. Taxing at the Local Level
The Tax Compliance Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
References
Chapter 7. The Tax and Technology Challenge
The Tax and Technology Challenge
Barriers to Reform
Reform Progress-and Future Options
Conclusion
Notes
References
Chapter 8. Conclusion
A Framework for Tax Reform
Navigating the Politics of Reform
Building Trust to Underpin Successful Reform
Tailoring Reform to Local Contexts: Binding Constraints Analysis
Conclusion
Note
References
Boxes
Figures
Tables
Back Cover.