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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)

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-2.rotman.utoronto.ca/userfiles/iib/File/IIB13(1).pdf
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Bibliographic 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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Cited by:
  1. Horn-Chern Lin & Tao Zeng, 2010. "The distributional impact of income tax in Canada and China: 1997-2005," Journal of Chinese Economic and Foreign Trade Studies, Emerald Group Publishing, vol. 3(2), pages 132-145, June.
  2. Tao Zeng, 2010. "Income tax liability for large corporations in China: 1998-2007," Asian Review of Accounting, Emerald Group Publishing, vol. 18(3), pages 180-196, September.
  3. Musharraf Cyan & Jorge Martinez-Vazquez & VIoleta Vulovic, 2013. "Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1308, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  4. Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2009. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," IZA Discussion Papers 4228, Institute for the Study of Labor (IZA).
  5. Richard M. Bird, 2012. "Taxation and Development: What Have We Learned from Fifty Years of Research?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1202, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  6. Tonin, Mirco, 2010. "Too low to be true: the use of minimum thresholds to fight tax evasion," Discussion Paper Series In Economics And Econometrics 1018, Economics Division, School of Social Sciences, University of Southampton.
  7. Richard M. Bird, 2008. "The BBLR Approach to tax Reform in Emerging Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0804, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  8. Richard Bird, 2010. "Taxation and Development," World Bank Other Operational Studies 10150, The World Bank.
  9. Fricke, Hans & Süssmuth, Bernd, 2013. "Growth and volatility of tax revenues in Latin America," Working Papers 124, University of Leipzig, Faculty of Economics and Management Science.
  10. Richard M. Bird, 2013. "Foreign Advice and Tax Policy in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  11. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
  12. Fricke, Hans & Süssmuth, Bernd, 2014. "Growth and Volatility of Tax Revenues in Latin America," World Development, Elsevier, vol. 54(C), pages 114-138.

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