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Richard M. Bird: In Memoriam
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Richard Bird - Remembering a Canadian Taxation Giant by Professor Scott Wilkie published by - Osgoode Hall Law School (6/2021) “Richard Bird passed away suddenly on Wednesday June 9, 2021. It's hard to imagine. He has been in my professional consciousness for as long as I've had one and our collective consciousness for much longer as a leader in taxation …
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Financing Infrastructure (Bird & Slack)
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Financing infrastruture: who shoud pa? by Richard M. Bird and Enid Slack (12/2017). "...What we should do - make users pay whenever possible - is clear. In fact, however, we seldon do so. In this paper, drawing heavily on our recent book we discuss briefly why users should pay, why they seldom do, and how we may perhaps do better in the future."
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VAT in and After the Pandemic (Bird)
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VAT in and After the Pandemic by Richard Bird published by Tax Notes (2020). “This article is part of the series, Post-COVID-19: How Governments Should Respond to Fiscal Challenges to Spur Economic Recovery, coordinated by the International Tax and Investment Center (ITIC) to offer tax policy guidance to developing countries during the post-pandemic recovery phase. Richard M. Bird is professor emeritus of economics at …
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Fiscal Decentralization (Bahl & Bird)
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Fiscal decentralization and local finance in developing countries by Roy Bahl and Richard M. Bird published by Edward Elgar (2018). "This book draws on experiences in developing countries to bridge the gap between the conventional textbook treatment of fiscal decentralization and the actual practice of subnational government finance. The extensive literature about the theory and practice is surveyed and longstanding problems and new questions are addressed..."
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Tax Compliance (Bird)
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Innovations in tax compliance by Richard Bird published by ICTD (11/2019). "Innovations in Tax Compliance, a recent World Bank working paper, undertakes two tasks. First, it reviews the rapidly growing theoretical and especially empirical literature on how countries can improve tax compliance and, not so incidentally, raise more tax revenues than most low-income countries now do. Second, it sets out an approach to tax reform that it suggests should yield more sustainable results than past efforts."
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Property Taxation (Bird & Slack)
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Land and property taxation in 25 countries: A comparative review by Richard M. Bird and Enid Slack (2005). "Every country has some form of tax on land and property. Such taxes have historically been local in most countries (although there are a few exceptions, such as Latvia and Chile, where they are mainly central taxes) and are often important sources of …
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Redistribution via Taxation (Zolt & Bird)
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Redistribution via taxation: The limited role of the personal income tax in developing countries by Eric M. Zolt and Richard M. Bird published by Social Science Research Network (09/2005). "...This article examines whether it make sense for developing countries to rely on personal income taxes to redistribute income. We think not, for three reasons..." SSRN-id804704Baixar Verificar em: http://bit.ly/1hxmvWy
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Fiscal Contracting LA (Bird & Zolt)
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Fiscal contracting in Latin America by Richard M. Bird and Eric M. Zolt (9/2014). "Latin America has long been characterized as a region of high income inequality. In recent years, however, many countries have seem a decrease in income inequality and poverty levels and an increase in economic mobility. Fiscal policies have played a role in achieving these results..." Verificar …
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Financing Social Expenditures (Bird & Smart)
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Financing social expenditures in developing countries: Payroll or value added taxes? by Richard Bird and Michael Smart publiched by Georgia State University (1/2012). "At present most social protection programs in Latin American countries are financed by payroll taxes levied on the formal sector. Increasingly, some countries are both extending some benefits similar to those received from these programs to non-contributors and financing such extensions as well as some benefits for contributors from general revenues, which at the margin in most countries means from the value added tax..."
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