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Tax Reform in Developing Countries

Editor

Listed:
  • James Alm
  • Jorge Martinez-Vazquez

Abstract

In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing.

Suggested Citation

  • James Alm & Jorge Martinez-Vazquez (ed.), 2015. "Tax Reform in Developing Countries," Books, Edward Elgar Publishing, volume 0, number 15363.
    • Handle: RePEc:elg:eebook:15363
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    File URL: http://www.e-elgar.com/shop/isbn/9781782545811
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    Citations

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    Cited by:

    1. James Alm, 2018. "Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(2), pages 379-398, June.
    2. James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.

    More about this item

    Keywords

    Economics and Finance;

    JEL classification:

    • H0 - Public Economics - - General

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