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Tax Policy for Developing Countries

Author

Listed:
  • Howell H Zee
  • Vito Tanzi

Abstract

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.

Suggested Citation

  • Howell H Zee & Vito Tanzi, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 27, International Monetary Fund.
  • Handle: RePEc:imf:imfeci:27
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    Cited by:

    1. Auriol, Emmanuelle & Blanc, Aymeric, 2009. "Capture and corruption in public utilities: The cases of water and electricity in Sub-Saharan Africa," Utilities Policy, Elsevier, vol. 17(2), pages 203-216, June.
    2. Andre Gbato, 2017. "Impact of Taxation on Growth in Sub-Saharan Africa: New Evidence Based on a New Data Set," Post-Print hal-01673738, HAL.
    3. Bandeira, Pablo, 2008. "La relación entre las instituciones y el desarrollo económico de las naciones
      [The relationship between institutions and economic development]
      ," MPRA Paper 13371, University Library of Munich, Germany.
    4. Anders Jensen, 2011. "State-Building in Resource-Rich Economies," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 39(2), pages 171-193, June.
    5. Hugo Macías Cardona & Jaider Cortes Cueto, 2004. "Disminuir la tarifa general del IVA en Colombia aumentaría el recaudo tributario," REVISTA SEMESTRE ECONÓMICO, UNIVERSIDAD DE MEDELLÍN, June.
    6. Sandra Hadler & Christine Moloi & Sally Wallace, 2007. "Flat Rate Taxes; A Policy Note," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0706, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. repec:pts:journl:y:2017:i:1:p:45-52 is not listed on IDEAS
    8. repec:eee:asieco:v:52:y:2017:i:c:p:12-31 is not listed on IDEAS
    9. repec:ibn:ijefaa:v:9:y:2017:i:11:p:173-193 is not listed on IDEAS
    10. Tapan Sarker, 2013. "Taxing for the future: an intergenerational perspective," Chapters,in: The Asian Century, Sustainable Growth and Climate Change, chapter 4, pages 85-110 Edward Elgar Publishing.
    11. Saeid Mahdavi, 2013. "State Government Tax Revenue, Tax Revenue Composition and Tax Effort Index: An Assessment of the 1978-97 period," Working Papers 0213eco, College of Business, University of Texas at San Antonio.
    12. Gassmann, Franziska & Mohnen, Pierre & Vinci, Vincenzo, 2016. "Institutional factors and people's preferences in social protection," MERIT Working Papers 003, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
    13. Omid Karami & Mina Mahmoudi, 2018. "Estimating Trade-Related Adjustment Costs in the Agricultural Sector in Iran," Papers 1806.04238, arXiv.org.
    14. Hugo A. Macías Cardona & Luis Fernando Agudelo Henao & Mario Ricardo López Ramírez, 2008. "Los Métodos Para Medir La Evasión De Impuestos: Una Revisión," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 92, february.
    15. Shari Spiegel, 2007. "Macroeconomics and Growth Policies," Policy Notes 1, United Nations, Department of Economics and Social Affairs.
    16. Pablo Bandeira, 2009. "Instituciones y desarrollo económico. Un marco conceptual," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 11(20), pages 355-373, January-J.
    17. Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," CREA Discussion Paper Series 17-18, Center for Research in Economic Analysis, University of Luxembourg.
    18. Feltenstein, Andrew & Mejia, Carolina & Newhouse, David & Sedrakyan, Gohar, 2017. "The poverty implications of alternative tax reforms: Results from a numerical application to Pakistan," Journal of Asian Economics, Elsevier, vol. 52(C), pages 12-31.

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