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Literature review on tax collection

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Although views on what is appropriate in tax policy influence the choice and structure of tax codes, patterns of taxation throughout history can be explained largely by administrative considerations. For example, because imported products are easier to tax than domestic output, import duties were among the earliest taxes. Similarly, the simple turnover tax levied on gross sales long held sway before the invention of the economically superior but administratively more demanding VAT which allows credit for tax paid on purchases. It is easier to identify, and thus tax, real property than other assets; and a head poll tax is even easier to implement.
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CHAPTER 1 INTRODUCTION & REVIEW OF LITERATURE

Literature review on tax collection
Literature review on tax collection
Literature review on tax collection
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Factors Affecting Tax Collection in Pakistan: An Empirical Investigation

The idea that taxes affect economic growth has become politically contentious and the subject of much debate in the press and among advocacy groups. That is in part because there are competing theories about what drives economic growth. Some subscribe to Keynesian, demand-side factors, others Neo-classical, supply-side factors, while yet others subscribe to some mixture of the two or something entirely unique. The facts, historical and geographical variation in key parameters for example, should shed light on the debate.
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Literature review on taxation, entrepreneurship and collaborative economy

Published on February 22, by Shona McCombes. Revised on March 9, A literature review is a survey of scholarly sources on a specific topic. It provides an overview of current knowledge, allowing you to identify relevant theories, methods , and gaps in the existing research.
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Read the Transcript. The approach used by most economists to check academic research results is flawed for policymaking and evaluation. The authors propose an alternative method for designing economic policy analyses that might be applied to a wide range of economic policies. State and local governments that rely heavily on sales tax revenue face an increasing financial burden absent federal aid, says Daniel Green. Open for comment; Comment s posted.
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