Taxation and Development: What Have We Learned from Fifty Years of Research?
We have learned a great deal about taxation and development over the last half-century. However, we still have much to learn. Even the best research answers to particular questions have usually turned out to be extremely difficult to apply in practice. Over the past fifty years what might be called the standard approach to tax and development has undergone a number of major model changes over the years but no magical fiscal medicine suitable for all has been found. In this brief paper I first attempt to provide a perspective on a half century of work and then to note some questions that seem to call for more research. I emphasize that even the best research is only one of many inputs in shaping public policy and suggest that to some extent the task we face is perhaps not so much to improve research on tax and development as it is to improve how we market what we learn to those who can, if they wish, put the knowledge to use. What is needed is less a non-existent ‘universal fix’ than a fiscal medicine kit containing a variety of remedies and treatments that may help developing countries to cope with the wide variety of fiscal problems that arise at different times and often in different ways.
|Date of creation:||13 Jan 2012|
|Date of revision:|
|Contact details of provider:|| Phone: 404-413-0235|
Web page: http://aysps.gsu.edu/isp/index.html
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.:
- Alvin Rabushka, 2008.
"Introduction to Taxation in Colonial America
[Taxation in Colonial America]," Introductory Chapters, Princeton University Press.
- 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.
- 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.
- repec:cup:cbooks:9780521877657 is not listed on IDEAS
- N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009.
"Optimal Taxation in Theory and Practice,"
NBER Working Papers
15071, National Bureau of Economic Research, Inc.
- Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
- N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
- Jorge Martinez-Vazquez & Richard M. Bird, 2010.
"Value Added Tax: Onward and Upward?,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1026, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Bird, Richard M. & Zolt, Eric M., 2005. "The limited role of the personal income tax in developing countries," Journal of Asian Economics, Elsevier, vol. 16(6), pages 928-946, December.
When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper1202. 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: (Paul Benson)
If references are entirely missing, you can add them using this form.