Taxation and Development
For more than half a century, scholars and international agencies have been making recommendations about taxation in developing countries. The advice economists have offered to developing countries has changed over time, particularly regarding income and consumption taxes. Why? What do we know now about taxes and developing countries that we did not know 50 years ago? What do we still not know that we really should know? What should scholars and international agencies do if they wish to make tax policy recommendations that are economically sensible and likely to prove feasible, acceptable, and helpful in practice? This brief note offers some tentative answers to these complex questions.
Volume (Year): (2010)
Issue (Month): 34 (September)
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- Roy W. Bahl & Richard M. Bird, 2008.
"Tax Policy in Developing Countries: Looking Back and Forward,"
Working Papers Series
13, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised May 2008.
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- Ben Lockwood & Michael Keen, 2007.
"The Value-Added Tax; Its Causes and Consequences,"
IMF Working Papers
07/183, International Monetary Fund.
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- Michael Keen & Ben Lockwood, 2007. "The Value Added Tax: Its Causes and Consequences," Economics Working Papers ECO2007/09, European University Institute.
- Åsa Johansson & Chistopher Heady & Jens Arnold & Bert Brys & Laura Vartia, 2008. "Taxation and Economic Growth," OECD Economics Department Working Papers 620, OECD Publishing.
- Roger Gordon & Wei Li, 2005.
"Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation,"
NBER Working Papers
11267, National Bureau of Economic Research, Inc.
- Gordon, Roger & Li, Wei, 2009. "Tax structures in developing countries: Many puzzles and a possible explanation," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August.
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