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A Retrospective On Taxation In Developing Countries: Will The Weakest Link Be Strengthened?

Nicholas Kaldor told us in 1963 that developing countries did not know how to tax, Richard Goode told us in 1984 that they still had trouble formulating and implementing tax policies, and Richard Bird tells us in 2011 that tax design and tax administration in developing countries have shown considerable improvement but there is a long way to go before taxation can properly support growth and distribution objectives. All three got it right for the time period they were studying. Some middle income countries have been closing the gap with the industrials in revenue mobilization, good tax policy and efficient administration, but the convergence in most low income countries has been much slower.

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File URL: http://icepp.gsu.edu/files/2017/10/ispwp1318.pdf
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Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper1318.

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Length: 46 pages
Date of creation: Jun 2013
Handle: RePEc:ays:ispwps:paper1318
Contact details of provider: Phone: 404-413-0235
Fax: 404-413-0244
Web page: http://aysps.gsu.edu/isp/index.html

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  1. Raja J. Chelliah, 1971. "Trends in Taxation in Developing Countries (Les tendances de la fiscalité dans les pays en voie de développement) (Tendencias tributarias en los países en desarrollo)," IMF Staff Papers, Palgrave Macmillan, vol. 18(2), pages 254-331, July.
  2. Bird,Richard & Gendron,Pierre-Pascal, 2011. "The VAT in Developing and Transitional Countries," Cambridge Books, Cambridge University Press, number 9781107401440, March.
  3. Alan T. Peacock & Jack Wiseman, 1961. "The Growth of Public Expenditure in the United Kingdom," NBER Books, National Bureau of Economic Research, Inc, number peac61-1, December.
  4. Richard M. Bird & Roy Bahl, 2008. "Subnational Taxes in Developing Countries: The Way Forward," Working Papers Series 16, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Aug 2008.
  5. Richard M. Bird & Eric M. Zolt, 2014. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(2), pages 625-683, November.
  6. 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.
  7. Baunsgaard, Thomas & Keen, Michael, 2010. "Tax revenue and (or?) trade liberalization," Journal of Public Economics, Elsevier, vol. 94(9-10), pages 563-577, October.
  8. Richard M. Bird & Eric M. Zolt, 2005. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0507, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  9. Ebel, Robert D. & Yilmaz, Serdar, 2002. "On the measurement and impact of fiscal decentralization," Policy Research Working Paper Series 2809, The World Bank.
  10. Alan A. Tait & Wilfrid L. M. Grätz & Barry J. Eichengreen, 1979. "International Comparisons of Taxation for Selected Developing Countries, 1972-76 (Comparaisons entre les systèmes fiscaux de certains pays en développement, 1972-76) (Comparaciones internacionales d," IMF Staff Papers, Palgrave Macmillan, vol. 26(1), pages 123-156, March.
  11. Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  12. Estache, Antonio, 2010. "Infrastructure finance in developing countries: An overview," EIB Papers 8/2010, European Investment Bank, Economics Department.
  13. James Alm and Joege Martinez Vazquez, 2003. ""Sizing" the problem of the Hard-to-Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0321, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  14. Jorge Martinez-Vazquez & Mark Rider & Sally Wallace, 2008. "Tax Reform in Russia," Books, Edward Elgar Publishing, number 2368.
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