IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Smart Tax Administration

  • Bird, Richard

    (University of Toronto)

The “smartest” development policy needs to be underpinned by “smart” tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an effective tax administration: new taxpayers must be identified and brought into the tax net, and new collection techniques developed. Implementing such changes invariably takes time.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://siteresources.worldbank.org/INTPREMNET/Resources/EP36.pdf
Download Restriction: no

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

Volume (Year): (2010)
Issue (Month): 36 (October)
Pages: 1-5

as
in new window

Handle: RePEc:wbk:prmecp:ep36
Contact details of provider: Postal: 1818 H Street, N.W., Washington, DC 20433
Phone: (202) 477-1234
Web page: http://www.worldbank.org/
Email:


More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:wbk:prmecp:ep36. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael Jelenic)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.