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Tax Incidence Analysis of Developing Countries: An Alternative View

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Author Info
Shah, Anwar
Whalley, John

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Abstract

Misleading conclusions can be drawn from studies of tax incidence that ignore the special features of developing countries. Incorporating these features can sometimes reverse the incidence pattern of taxes relative to what is often taken to be conventional wisdom. Even where patterns are not reversed, quantitative differences can be substantial. The "newer" views of incidence have implications for tax restructuring options being considered in several developing countries. The proposed restructuring may appear to lead only to a more regressive tax system, because of improper incidence analysis. Copyright 1991 by Oxford University Press.

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Publisher Info
Article provided by Oxford University Press in its journal World Bank Economic Review.

Volume (Year): 5 (1991)
Issue (Month): 3 (September)
Pages: 535-52
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Handle: RePEc:oup:wbecrv:v:5:y:1991:i:3:p:535-52

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