Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/308380 
Year of Publication: 
2024
Series/Report no.: 
CESifo Working Paper No. 11484
Publisher: 
CESifo GmbH, Munich
Abstract: 
This paper, originally designed to focus on discovering a suitable tax structure that befits an aspiring LMIE as it advances toward the UMIE status. On reflection, it becomes evident that it is hard to meaningfully deliberate on the composition of taxes without focussing in equal measure on the issue of the size of tax revenue at stake, namely the tax effort. The transition to UMIE must embrace public's demand for a healthcare system fully in compliance with the WHO criteria of UHC, for quality human capital, and for both a physical and IT infrastructure consistent with faster growth over the next decade or so. We explore the probable causes of low revenue effort and an unchanged structure of taxes and their persistence over the recent decades. Finally, we delve into the issues of fundamental reforms of the tax system as well as of the softer aspects of tax reform, namely that of tax administration, evasion and compliance.
Subjects: 
tax structure
taxable capacity
tax handles
tax compliance
tax evasion
informal economy
inheritance and property taxation
JEL: 
B12
H21
H22
H24
H25
H26
H27
H55
Document Type: 
Working Paper
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