Advanced Search
MyIDEAS: Login

Tax Policy for Emerging Markets


Author Info

  • Howell H. Zee
  • Vito Tanzi


This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the rote of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.

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:
Download Restriction: no

Bibliographic Info

Paper provided by International Monetary Fund in its series IMF Working Papers with number 00/35.

as in new window
Length: 34
Date of creation: 01 Feb 2000
Date of revision:
Handle: RePEc:imf:imfwpa:00/35

Contact details of provider:
Postal: International Monetary Fund, Washington, DC USA
Phone: (202) 623-7000
Fax: (202) 623-4661
Web page:
More information through EDIRC

Order Information:

Related research

Keywords: Developing countries; Tax reforms; Emerging markets; taxation; tax policy; tax incentives; tax revenue; tax system; tax administration; tax systems; tax credits; income taxes; consumption tax; consumption taxes; tax burden; optimal tax; trade taxes; tax ratio; personal income tax; tax authorities; tax reform; tax rates; capital accumulation; level of taxation; personal income taxes; tax effort; optimal taxation; tax avoidance; corporate income tax; tax treatment; indirect tax; tax structure; amount of tax; tariff rates; tax purposes; tax mix; tax base; national tax journal; tax changes; tax sparing; tax on capital; theory of taxation; tax treaties; tax administrations; tax expenditure; public expenditures; fiscal policy; tax savings; tax journal; tax structures; home country; tax returns; sales taxes; interest expenditure; level of public spending; tariff reduction; double taxation; public finance; public spending; marginal tax rate; international tax; taxation of capital income; tax reform program; structural adjustment; fiscal incentives; foreign tax credits; fiscal affairs department; fiscal difficulties; sales tax; tax competition; tax credit; tax rate structure; total tax revenue; foreign tax; taxable profits; tax offices; budgetary position; taxable income; tax liabilities; budgetary process; capital tax; domestic tax; tariff reform; public expenditure; domestic tax reform; budgetary imbalances; commodity taxation; fiscal situation; fiscal affairs; domestic taxation; optimal ? level of taxation; personal income tax rate; fiscal systems; optimal ? tax; tax instruments; tax auditors; social security taxes; duty drawback; nominal tariffs; domestic taxes; retail sales tax; fiscal studies; tax area; value-added taxes; excise taxes; fiscal incentives for investment; tax bases; tax assignment; government spending; marginal tax rates; property taxes; taxation of income; vat net; government expenditure; tax incidence;

This paper has been announced in the following NEP Reports:


No references listed on IDEAS
You can help add them by filling out this form.


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

Cited by:
This item has more than 25 citations. To prevent cluttering this page, these citations are listed on a separate page.


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


Access and download statistics


When requesting a correction, please mention this item's handle: RePEc:imf:imfwpa:00/35. 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: (Jim Beardow) or (Hassan Zaidi).

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.