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Tax Policy for Emerging Markets: Developing Countries

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  • Tanzi, Vito
  • Zee, Howell H.

Abstract

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the role of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 53 (2000)
Issue (Month): n. 2 (June)
Pages: 299-322

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Handle: RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322

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  1. Howell H. Zee & Vito Tanzi, 1998. "Taxation and the Household Saving Rate," IMF Working Papers, International Monetary Fund 98/36, International Monetary Fund.
  2. Barro, Robert J., 1990. "Government Spending in a Simple Model of Endogeneous Growth," Scholarly Articles 3451296, Harvard University Department of Economics.
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