Below the salt: decentralizing value-added taxes

Bird, Richard M.

doi:10.4337/9780857932297.00019

Cited by 7 publications

(10 citation statements)

References 61 publications

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“…It is because the European Union is transformed into a "common market." This "common market" concept has been a priority since the European Union was first conceived (Bird, 2015).…”

Section: European Union Modelmentioning

confidence: 99%

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The Possibility of VAT Decentralization in Indonesia

Safitra

Khabibi

Hanifah

2020

KEK

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This research is conducted to find out the possibility of implementation of Value Added Tax as Indonesia local government’s potential revenue. There are not many forms of state or local government revenue in Indonesia and to include Value Added Tax as local government source of income could help to boost the local economy. While the introduction of new taxes is always challenging, it is still possible to improve the performance of the tax administration and thereby increase revenues by improving the efficiency and effectiveness of the tax administration. This paper is using literature review of other countries experience that already implements the policy of state value-added tax in their economy from a legal standpoint and how it will fit into Indonesia’s condition. This research shows that some rules and regulations need to be prepared in order to both implement and adjust to apply the state/local government Value Added Tax in Indonesia. Some approaches to improving the efficiency of tax administration have been pointed out in this report. Sharing of the VAT could be implemented in ways that would raise the efficiency of tax administration, including through increased administrative responsibilities and motivation by subnational government revenue officials.

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“…It is because the European Union is transformed into a "common market." This "common market" concept has been a priority since the European Union was first conceived (Bird, 2015).…”

Section: European Union Modelmentioning

confidence: 99%

“…On the other hands, Spain gives 35% of VAT income (The Spanish Comunidades Autonomas) to the local government, China distributes 25% of VAT on sales of securities, and Macedonia distributes 3% of VAT revenue. Meanwhile, Canada, India, and Brazil impose full autonomy on VAT management to local governments/states (Bird, 2015).…”

Section: Introductionmentioning

confidence: 99%

The Possibility of VAT Decentralization in Indonesia

Safitra

Khabibi

Hanifah

2020

KEK

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“…To keep the discussion within bounds, no further mention is made here of the international problems that arise with consumption taxes or of the cross-border problems that rise with subnational taxation, although both these areas are discussed briefly in Bird (2015b).…”

Section: Notesmentioning

confidence: 99%

Reforming International Taxation: Is the Process the Real Product?

Bird¹

2016

HPE-RPE

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Reforming international taxation -how national tax systems interact with each other-is an issue that is always technically complex, often economically significant, and sometimes politically explosive. Some expect major changes in international taxation in the near future but no one yet knows what changes will be made or when, how, and how effectively they might be implemented. Instead of speculating about such matters, this paper considers the process by which countries are attempting to reform international taxation problems, essentially through complex technical and political negotiations intended to produce an improved set of "soft" law arrangements, adherence to which will, as in the present system, be essentially voluntary. The current process, although under the aegis of the OECD, is considerably more inclusive than earlier negotiations on international taxation, which were largely between developed countries that were predominantly capital exporters. Greater inclusivity may make negotiations more difficult to conclude successfully but it may also result in a system that will be more widely accepted as fair. Moreover, experience gained through the present prolonged and intensive negotiations on international taxation may perhaps suggest a more fruitful approach to dealing with such other global public goods problems as climate change.

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“…In some instances, decentralization may, instead of increasing competition between governments for a fixed amount of 'tax room', even increase the acceptable level of taxation. To the extent local 37 Though, as Canada shows, regional governments can do so and, as a number of countries (Japan, Italy, France) have demonstrated even local governments can use a different type of VAT effectively (Bird 2015). administration may improve accountability by making it clearer to taxpayers what their taxes are buying, their willingness to pay may be increased (Mikesell 2007).…”

Section: The Case For and Against Decentralizing Tax Administrationmentioning

confidence: 99%

“…Taxes on international trade, like those on international investment flows, are also both difficult for regional and local governments to implement properly and highly distorting in efficiency terms. On the other hand, as North American experience shows, regional and even local sales taxes are possible, though since even national jurisdictions have so far been unable to tax some crossborder business activities fairly, efficiently and effectively they are even less likely to be able to do so (Bird 2015). Although it is easier for sub-national governments to tax personal incomes (as in Switzerland, the U.S., and the Nordic countries) or to impose payroll taxes (as in Australia and Mexico) than to tax corporations, central governments may again be reluctant to permit them to do so, for example, because maintaining a degree of visible progressivity in direct taxation may be considered necessary for political stability (Bird and Zolt 2015).…”

Section: The Case For and Against Decentralizing Tax Administrationmentioning

confidence: 99%

Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers

Bird¹

2015

SSRN Journal

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The Andrew Young School of Policy Studies was established at Georgia State University with the objective of promoting excellence in the design, implementation, and evaluation of public policy. In addition to two academic departments (economics and public administration), the Andrew Young School houses seven leading research centers and policy programs, including the International Center for Public Policy. The mission of the International Center for Public Policy is to provide academic and professional training, applied research, and technical assistance in support of sound public policy and sustainable economic growth in developing and transitional economies. The International Center for Public Policy at the Andrew Young School of Policy Studies is recognized worldwide for its efforts in support of economic and public policy reforms through technical assistance and training around the world. This reputation has been built serving a diverse client base, including the World Bank, the U.S. Agency for International Development (USAID), the United Nations Development Programme (UNDP), finance ministries, government organizations, legislative bodies and private sector institutions. The success of the International Center for Public Policy reflects the breadth and depth of the in-house technical expertise that the International Center for Public Policy can draw upon. The Andrew Young School's faculty are leading experts in economics and public policy and have authored books, published in major academic and technical journals, and have extensive experience in designing and implementing technical assistance and training programs. Andrew Young School faculty have been active in policy reform in over 40 countries around the world. Our technical assistance strategy is not to merely provide technical prescriptions for policy reform, but to engage in a collaborative effort with the host government and donor agency to identify and analyze the issues at hand, arrive at policy solutions and implement reforms. The International Center for Public Policy specializes in four broad policy areas:  Fiscal policy, including tax reforms, public expenditure reviews, tax administration reform  Fiscal decentralization, including fiscal decentralization reforms, design of intergovernmental transfer systems, urban government finance  Budgeting and fiscal management, including local government budgeting, performancebased budgeting, capital budgeting, multi-year budgeting  Economic analysis and revenue forecasting, including micro-simulation, time series forecasting, For more information about our technical assistance activities and training programs, please visit our website at

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Below the salt: decentralizing value-added taxes

Abstract: ISBN 978 0 85793 228 0 (cased) ISBN 978 0 85793 229 7 (eBook)

Cited by 7 publications

References 61 publications

The Possibility of VAT Decentralization in Indonesia

The Possibility of VAT Decentralization in Indonesia

Reforming International Taxation: Is the Process the Real Product?

Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers

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