Taxation and Development: What Have We Learned from Fifty Years of Research?
AbstractWe have learned a great deal about taxation and development over the last half-century. However, we still have much to learn. Even the best research answers to particular questions have usually turned out to be extremely difficult to apply in practice. Over the past fifty years what might be called the standard approach to tax and development has undergone a number of major model changes over the years but no magical fiscal medicine suitable for all has been found. In this brief paper I first attempt to provide a perspective on a half century of work and then to note some questions that seem to call for more research. I emphasize that even the best research is only one of many inputs in shaping public policy and suggest that to some extent the task we face is perhaps not so much to improve research on tax and development as it is to improve how we market what we learn to those who can, if they wish, put the knowledge to use. What is needed is less a non-existent ‘universal fix’ than a fiscal medicine kit containing a variety of remedies and treatments that may help developing countries to cope with the wide variety of fiscal problems that arise at different times and often in different ways.
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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 paper1202.
Length: 27 pages
Date of creation: 13 Jan 2012
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
taxation; development; technical assistance; history of thought;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2012-04-03 (All new papers)
- NEP-HIS-2012-04-03 (Business, Economic & Financial History)
- NEP-PBE-2012-04-03 (Public Economics)
- NEP-PUB-2012-04-03 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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