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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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.
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
Find related papers by JEL classification: H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
This paper has been announced in the following NEP Reports:
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.:
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.
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