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Tax Policy in Developing Countries: Looking Back and Forward

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Author Info
Roy W. Bahl (Georgia State University)
Richard M. Bird (Rotman School of Management)

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Abstract

We review the changing nature of tax policy in developing countries over the last 30 years and consider what factors determining the level and structure of tax revenues in such countries may have changed recently and how such changes may affect future developments.

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File URL: http://www.rotman.utoronto.ca/userfiles/iib/File/IIB13(1).pdf
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Publisher Info
Paper provided by Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series Working Papers Series with number 13.

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Length: 36 Pages
Date of creation: May 2008
Date of revision: May 2008
Handle: RePEc:ttp:iibwps:13

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