Advanced Search
MyIDEAS: Login to save this paper or follow this series

Tax Challenges Facing Developing Countries

Contents:

Author Info

  • Richard M. Bird

    ()

Abstract

Most developing countries continue to face serious problems in developing adequate and responsive tax systems. This paper reviews the three principal ways in which developing countries may expand and improve their taxation systems - base-broadening, rate reduction, and administrative improvement - in the context of the political economy of tax reform. While each of these paths to reform is essential, in the end what 50 years of experience tells us is that improving the transparency and understanding with which fiscal issues are discussed by all relevant players, both within and outside government, is the really essential ingredient to developing viable and sustainable tax systems in developing countries. Such institution-building activities are not a boring bit of infrastructure to be brushed aside in order to get into the real business of making this or that substantive reform in tax policy or administration: they are the "real business" with which serious tax reformers in any country should be most concerned.[IIB WP]

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.esocialsciences.org/Download/repecDownload.aspx?fname=Document12582008510.8671076.pdf&fcategory=Articles&AId=1618&fref=repec
Our checks indicate that this address may not be valid because: 403 Forbidden. If this is indeed the case, please notify (Padma Prakash)
Download Restriction: no

Bibliographic Info

Paper provided by eSocialSciences in its series Working Papers with number id:1618.

as in new window
Length:
Date of creation: Aug 2008
Date of revision:
Handle: RePEc:ess:wpaper:id:1618

Note: Institutional Papers
Contact details of provider:
Web page: http://www.esocialsciences.org

Related research

Keywords: taxation; developing countries; political economy; institutions; India; Economics; public finance;

Other versions of this item:

Find related papers by JEL classification:

References

References listed on IDEAS
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.:
as in new window
  1. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.
  2. Richard M. Bird, 2006. "Taxing Land and Property in Emerging Economies: Raising Revenue...and More?," International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto 0605, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  3. Friedrich Schneider & Robert Klinglmair, 2004. "Shadow Economies around the World: What Do We Know?," CESifo Working Paper Series 1167, CESifo Group Munich.
  4. Auriol, Emmanuelle & Warlters, Michael, 2004. "Taxation Base in Developing Countries," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse 292, Institut d'Économie Industrielle (IDEI), Toulouse.
  5. repec:cup:cbooks:9780521622912 is not listed on IDEAS
  6. Gordon, Roger & Li, Wei, 2009. "Tax structures in developing countries: Many puzzles and a possible explanation," Journal of Public Economics, Elsevier, Elsevier, vol. 93(7-8), pages 855-866, August.
  7. M. Shahe Emran & Joseph E. Stiglitz, 2002. "On Selective Indirect Tax Reform in Developing Countries," International Trade, EconWPA 0210003, EconWPA.
  8. Bird,Richard & Gendron,Pierre-Pascal, 2011. "The VAT in Developing and Transitional Countries," Cambridge Books, Cambridge University Press, Cambridge University Press, number 9781107401440.
  9. Michael Keen, 2007. "VAT attacks!," International Tax and Public Finance, Springer, Springer, vol. 14(4), pages 365-381, August.
  10. Richard M. Bird, 2005. "Evaluating Public Expenditures: Does It Matter How They are Financed?," International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto 0506, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  11. Alberto Alesina & George-Marios Angeletos, 2002. "Fairness and Redistribution: US versus Europe," Harvard Institute of Economic Research Working Papers, Harvard - Institute of Economic Research 1983, Harvard - Institute of Economic Research.
  12. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2008. "Societal Institutions and Tax Effort in Developing Countries," CEMA Working Papers, China Economics and Management Academy, Central University of Finance and Economics 582, China Economics and Management Academy, Central University of Finance and Economics.
  13. Peter Lindert, 2004. "Social Spending and Economic Growth," Challenge, M.E. Sharpe, Inc., vol. 47(4), pages 6-16, July.
  14. Jorge Martinez-Vazquez, 2001. "Mexico: An Evaluation of the Main Features of the Tax System," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0112, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  15. Toye, John, 2000. "Fiscal Crisis and Fiscal Reform in Developing Countries," Cambridge Journal of Economics, Oxford University Press, Oxford University Press, vol. 24(1), pages 21-44, January.
  16. Peter Lindert, 2003. "Voice and Growth: Was Churchill Right?," Working Papers, University of California, Davis, Department of Economics 26, University of California, Davis, Department of Economics.
  17. Richard M Bird & Eric M Zolt, 2008. "Tax policy in emerging countries," Environment and Planning C: Government and Policy, Pion Ltd, London, Pion Ltd, London, vol. 26(1), pages 73-86, February.
  18. Eduardo Lora & Mauricio Cardenas, 2006. "La reforma de las instituciones fiscales en América Latina," Research Department Publications, Inter-American Development Bank, Research Department 4458, Inter-American Development Bank, Research Department.
  19. Gregory Clark, 2007. "Introduction to A Farewell to Alms: A Brief Economic History of the World
    [A Farewell to Alms: A Brief Economic History of the World]
    ," Introductory Chapters, Princeton University Press, Princeton University Press.
  20. Graziella Bertocchi, 2011. "The Vanishing Bequest Tax: The Comparative Evolution Of Bequest Taxation In Historical Perspective," Economics and Politics, Wiley Blackwell, Wiley Blackwell, vol. 23(1), pages 107-131, 03.
  21. Tridimas, George & Winer, Stanley L., 2005. "The political economy of government size," European Journal of Political Economy, Elsevier, vol. 21(3), pages 643-666, September.
  22. Cnossen, Sijbren (ed.), 2005. "Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving," OUP Catalogue, Oxford University Press, Oxford University Press, number 9780199278596, October.
  23. Morisset, Jacques & Izquierdo, Alejandro, 1993. "Effects of tax reform on Argentina's revenues," Policy Research Working Paper Series 1192, The World Bank.
  24. Shah, Anwar & Whalley, John, 1991. "Tax Incidence Analysis of Developing Countries: An Alternative View," World Bank Economic Review, World Bank Group, World Bank Group, vol. 5(3), pages 535-52, September.
  25. Richard M. Bird, 2003. "Administrative Dimensions of Tax Reform," International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto 0302, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised May 2003.
  26. Heady, Christopher, 2001. "Taxation Policy in Low-Income Countries," Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
  27. Warlters, Michael & Auriol, Emmanuelle, 2005. "The marginal cost of public funds in Africa," Policy Research Working Paper Series 3679, The World Bank.
  28. Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  29. Hettich,Walter & Winer,Stanley L., 2005. "Democratic Choice and Taxation," Cambridge Books, Cambridge University Press, Cambridge University Press, number 9780521021807.
  30. Jack A. Goldstone, 2007. "Jack Goldstone on Gregory Clark, A Farewell to Alms: A Brief Economic History of the World," World Economics, World Economics, Economic & Financial Publishing, 1 Ivory Square, Plantation Wharf, London, United Kingdom, SW11 3UE, World Economics, Economic & Financial Publishing, 1 Ivory Square, Plantation Wharf, London, United Kingdom, SW11 3UE, vol. 8(3), pages 207-225, July.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Joachim Ahrens & Rainer Schweickert & Juliane Zenker, 2011. "Varieties of Capitalism, Governance and Government Spending – A Cross-Section Analysis," Kiel Working Papers 1726, Kiel Institute for the World Economy.
  2. Georgia Kaplanoglou & Vassilis T. Rapanos, 2011. "The Greek Fiscal Crisis and the Role of Fiscal Governance," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe, Hellenic Observatory, LSE 48, Hellenic Observatory, LSE.
  3. Fjeldstad, Odd-Helge, 2013. "Taxation and development: A review of donor support to strengthen tax systems in developing countries," Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
  4. Richard M. Bird, 2008. "The BBLR Approach to tax Reform in Emerging Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0804, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  5. Ahmed, Vaqar & O'Donoghue, Cathal, 2009. "Redistributive effect of personal income taxation in Pakistan," MPRA Paper 16700, University Library of Munich, Germany.
  6. Georgia Kaplanoglou & Vassilis T. Rapanos, 2013. "Fiscal Deficits and the Role of Fiscal Governance: The case of Greece," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, Queensland University of Technology (QUT), School of Economics and Finance, vol. 43(1), pages 5-30, March.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ess:wpaper:id:1618. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Padma Prakash).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.