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Managing the Reform Process

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  • Richard M. Bird

    ()
    (International Tax Program, Rotman School of Management, University of Toronto)

Abstract

The main aim of this paper is to present a condensed version of some of the complex facts surrounding several major tax reforms in developing countries so that those concerned with such matters elsewhere can learn and profit from both the successes -- transitory though they may sometimes be -- as well as the failures of others. By way of background, the paper first discusses several different perspectives on the tax reform process that may help us understand both the critical elements of the process and the different ways in which it may be approached.

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File URL: http://www-2.rotman.utoronto.ca/iib/ITP0301.pdf
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Bibliographic Info

Paper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0301.

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Length: 33 Pages
Date of creation: Apr 2003
Date of revision: May 2003
Publication status: Published as “Managing Tax Reform,” Bulletin for International Fiscal Documentation, vol. 58, no. 2, 2004, pp. 42-55.
Handle: RePEc:ttp:itpwps:0301

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Keywords: tax reform; developing countries; Indonesia; Columbia; Poland; World Bank; IMF;

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References

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  1. Roy Bahl, 1999. "Implementation Rules For Fiscal Decentralization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9803, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. Gillis, Malcolm, 1985. "Micro and macroeconomics of tax reform : Indonesia," Journal of Development Economics, Elsevier, vol. 19(3), pages 221-254, December.
  3. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 299-322, June Cita.
  4. Gerald P. O'Driscoll & Thomas R. Saving & Herbert C. Grubel & Arnold C. Harberger & Milton Friedman & W. Lee Hoskins, 1997. "Tax Reform," Contemporary Economic Policy, Western Economic Association International, vol. 15(1), pages 1-20, 01.
  5. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638, November.
  6. Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 273-98, June Cita.
  7. Hettich,Walter & Winer,Stanley L., 2005. "Democratic Choice and Taxation," Cambridge Books, Cambridge University Press, number 9780521021807, November.
  8. Richard M. Bird, 2003. "Administrative Dimensions of Tax Reform," International Tax Program Papers 0302, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised May 2003.
  9. Radian, Alex, 1979. "On the differences between the political economy of introducing and implementing tax reforms -- Israel 1975-1978," Journal of Public Economics, Elsevier, vol. 11(2), pages 261-271, March.
  10. 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 paper0112, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  11. Howell H. Zee & Vito Tanzi, 2000. "Tax Policy for Emerging Markets - Developing Countries," IMF Working Papers 00/35, International Monetary Fund.
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