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Taxation and Development

  • Bird, Richard

    (University of Toronto)

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.

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Article provided by The World Bank in its journal Economic Premise.

Volume (Year): (2010)
Issue (Month): 34 (September)
Pages: 1-5

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Handle: RePEc:wbk:prmecp:ep34
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  1. Keen, Michael & Lockwood, Ben, 2010. "The value added tax: Its causes and consequences," Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
  2. Åsa Johansson & Chistopher Heady & Jens Arnold & Bert Brys & Laura Vartia, 2008. "Taxation and Economic Growth," OECD Economics Department Working Papers 620, OECD Publishing.
  3. Bahl, Roy W. & Bird, Richard M., 2008. "Tax Policy in Developing Countries: Looking Back—and Forward," National Tax Journal, National Tax Association, vol. 61(2), pages 279-301, June.
  4. 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.
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