The donor base for these contributions has remained relatively narrow.

This narrow donor base has remained unchanged for a number of years.

And fourthly, it is important to expand the tax base.

Most economists favor finding ways to broaden the tax base for example, by eliminating special deductions and privileges in order to keep marginal tax rates low. Broadening the income tax base is a central element of the highly regarded Simpson Bowles proposals for tax reform in the United States.

That had been accomplished by widening the tax base, improving administration efficiency, reducing corporate income tax, introducing a personal income tax of 10 per cent and keeping value added tax at 10 per cent.

Currently, LDCs' development efforts were offset by their narrow production base, heavy debt burden and lack of competitiveness and investment.

(c) Supply side weaknesses lack of diversification, structural weaknesses (narrow production and export base, inability to compete in world trade)

3. The narrow, earmarked and voluntary nature of the Programme s funding base continues to constrain operational flexibility and financial planning.

The idea of a common tax base must be preserved in order to simplify the system and narrow the scope for profit shifting. However, a radical change in approach is required the notion of income as a basis for corporate taxation should be scrapped altogether.

And we want to shift the systems that open the doors for people who were formerly tax burdens to become part of the tax base.

In addition, private sector firms provide most of the tax base needed to fund public services.

This drop in revenues may be worsened by the amendments to the laws on free zones, value added tax and income tax adopted in 1997 and 1998, which together have eroded the tax base.

In early April 1998, the Minister of State for Finance announced the introduction of a bold plan to reconstruct the tax system and to widen the tax base.

Export led growth did not take place rapidly after devaluation, because of either the narrow base of exports or adverse conditions in global markets.

The crisis also revealed the structural weaknesses of the economy, reflected in the restricted policy options of the central Government and the narrow export base.

Expressing concern that the headquarters of the United Nations High Commissioner for Refugees selected for submission of quotations vendors from a very narrow geographical base,

Reducing the tax rate for companies substantially, while eliminating targeted business tax preferences and broadening the corporate tax base, would increase both investment and workers wages. Allowing multinational companies to repatriate overseas profits without paying additional US tax would also bolster investment and job creation at home.

The historical evolution of the birth rate shaped a population structure that is sufficiently young, characterized by a very wide base and narrow at the top.

Narrow Outline

Instead, developing country leaders must draw on the experiences of both developed countries and their peers to design tax policies that meet the basic requirements of operability, buoyancy, and stability. This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

But how should additional revenues be raised from top taxpayers to achieve these two goals? Most economists believe that increasing revenues by reforming the tax code and broadening the tax base is probably better for the economy s long term growth than raising income tax rates.

This was an improvement on 1996, but lower than the rate for 1995. 34. During 1997, the Government began to implement a fiscal reform aimed at increasing tax revenues and enhancing the efficiency of public spending. In the revenue area, the main objective was to increase tax collection by expanding the tax base, strengthening tax administration and revising the principal taxes, without increasing income tax rates and value added tax.

Those gaps must be significantly narrowed through the transformation and reconstruction of our small economies, which have historically been reliant on a narrow production base and preferential market access.

...after narrow scru...

You... shall cross a narrow plank, so narrow you can't find your footing.

For these reasons, Obama is championing a revenue neutral reform that would leave corporate tax revenues unchanged, with the proposed rate cut financed by limiting deductions, credits, and loopholes, which would broaden the tax base.

In Africa, the development of most countries was inhibited by structural constraints linked to high dependence on a small number of primary products and a narrow local industrial market base.

Italy, like Greece, has been trying to broaden its tax base. Aerial surveys now detect garden swimming pools tax assessors investigate yachts moored in harbors and no transactions above 1,000 ( 1,268) may be made in cash.

The Direction Générale des Impôts (DGI), the tax authority, has continued to try to widen the scope of the tax collection base through various schemes in Government controlled areas in an effort to increase State revenues.

These revenue losses could be offset by curtailing so called corporate tax expenditures deductions, credits, and other special tax provisions that subsidize some economic activities while penalizing others and broadening the corporate tax base. Both President Barack Obama s plan for business tax reform and the Simpson Bowles deficit reduction plan propose reducing such expenditures to pay for a reduction in the corporate tax rate.

In many countries, there is considerable scope for domestic resource mobilization. Broadening the tax base, improving tax administration, and closing gaps in the value added tax could make a significant difference in lower income countries, where tax revenues account for only about 10 14 of GDP, compared to 20 30 of GDP in high income countries.

This entails abandoning the prevailing dogma that taxes should only be increased when absolutely necessary. This stance assumes that lower tax rates raise the tax GDP ratio by ensuring better compliance with tax laws, and favors indirect taxation (such as value added taxes) in order to broaden the tax base to include those with modest incomes.

Tax. Full tax. English tax.

And, while raising so much revenue with so low a tax rate sounds grand, the declining volume of trades would shrink the tax base precipitously. As a result, the ultimate revenue gains are likely to prove disappointing, as Sweden discovered when it attempted to tax financial transactions two decades ago.

Narrow national mindsets are counterproductive.

That was a narrow escape,

Too narrow in the hips.

Step by step, it does narrow.

The angle would be too narrow.

There's narrow road to the village.

Take the straight and narrow path

Take the straight and narrow path

Well, I've had a narrow escape.

Finally, Abe s growth strategy demands a corporate tax reduction a powerful tool for increasing the tax base in a world in which countries are competing to attract multinational companies. Indeed, lower taxes are vital to increase foreign and domestic investment in Japan.

Income tax (under the Tax