The BBLR Approach to tax Reform in Emerging Countries
AbstractFiscal experts have years proposed a holy trinity of tax reform options for developing countries: broader bases, lower rates, and better administration. The review in this paper of fifty years of experience auggests that what might be called the BBLR approach-- broader bases and lower rates -- to tax structure reform holds up fairly well. Nonetheless, some qualifications to the basic BBLR approach are suggested and the continuing fundamental importance of understanding and improving tax administration is stressed.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0804.
Length: 35 pages
Date of creation: 01 Dec 2008
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
tax reform; tax bases; tax rates; tax administration;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2009-07-17 (Accounting & Auditing)
- NEP-ALL-2009-07-17 (All new papers)
- NEP-PBE-2009-07-17 (Public Economics)
- NEP-PUB-2009-07-17 (Public Finance)
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