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Tax Farming: A Radical Solution for Developing Country Tax Problems?

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  • Mr. Peter Stella

Abstract

Systemic tax administration problems in many developing countries have led to a search for radical solutions. One such proposed solution is tax farming. Tax farming is a system wherein the right to collect taxes is auctioned off to the highest bidder. An analysis of the historical experience with tax farming shows that its purported administrative efficiency is largely illusory. While certain aspects of tax administration may be suitable for privatization, the classic form of tax farming would appear to have little attraction for a modern state concerned with justice and equity.

Suggested Citation

  • Mr. Peter Stella, 1992. "Tax Farming: A Radical Solution for Developing Country Tax Problems?," IMF Working Papers 1992/070, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1992/070
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    Citations

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    Cited by:

    1. Jan Loeprick, 2009. "Small Business Taxation : Reform to Encourage Formality and Firm Growth," World Bank Publications - Reports 10571, The World Bank Group.
    2. Joshi, Anuradha & Prichard, Wilson & Heady, Christopher, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Working Papers 13663, Institute of Development Studies, International Centre for Tax and Development.
    3. Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.
    4. Broms, Rasmus, 2017. "Colonial Revenue Extraction and Modern Day Government Quality in the British Empire," World Development, Elsevier, vol. 90(C), pages 269-280.

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