Social and Behavioral Sciences | Open Access Articles

The Fiscal Impact Of The War Of The Pacific, Kirsten Wandschneider, Richard Sicotte, Catalina Vizcarra May 2009

The Fiscal Impact Of The War Of The Pacific, Kirsten Wandschneider, Richard Sicotte, Catalina Vizcarra

Kirsten Wandschneider

In the War of the Paciﬁc (1879–1883), Chile defeated Peru and Bolivia, and acquired territories that contained vast deposits of sodium nitrate, a leading fertilizer. Chile’s export tax on nitrates later accounted for at least one half of all government revenue. We employ a multi-country model of export taxation in order to simulate the potential government revenues that Bolivia, Chile and Peru could have earned under the counterfactual scenario that Chile did not conquer the nitrate-rich provinces of its adversaries. Our results are that Peruvian and Bolivian government revenues could have been at least double their historical levels. We estimate …

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Portable Savings Account Module, Vijaya Krushna Varma Mr Feb 2009

Portable Savings Account Module, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Portable savings account is an involuntary tax paying account. Citizens need not maintain separate account books for paying either Direct taxes or Indirect taxes. Citizens need not submit tax returns annually. There will be no expenditure cost for the government for collecting taxes.

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Functional Programs For Money Changes In Banking System, Vijaya Krushna Varma Mr Feb 2009