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TAX REFORM in NEPAL - A Comprehensive Review


  • Glenn Jenkins

    () (Queen's University, Kingston, On, Canada)


This study is the result of the Federation of Nepalese Chambers of Commerce and Industry’s initiative to reform the overall tax system and tax administration of Nepal. It was undertaken by the Harvard Institute for International Development in conjunction with the Ministry of Finance, His Majesty’s Government of Nepal and the Federation of Nepalese Chambers of Commerce and Industry and funded by the United Nations Development Program. It analyzes the current tax system in Nepal and develops a series of practical recommendations for the reform of all the major taxes in Nepal, excluding the sales tax/ VAT system. It aims to improve the overall tax system in Nepal in a way that reduces the unnecessary compliance costs and administrative burdens of the tax systems, while providing the government with more stable sources of revenue to finance public sector expenditures. The study includes an analysis of the current situations, recommendations for reform, their revenue implications and where appropriate, draft legislation.

Suggested Citation

  • Glenn Jenkins, 1997. "TAX REFORM in NEPAL - A Comprehensive Review," Development Discussion Papers 1997-03, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:126

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    References listed on IDEAS

    1. Glenn Jenkins & JOHN EVANS, 1977. "Measurement Of The Foreign Exchange And Sales Tax Externality On The Value Added Of Labour," Development Discussion Papers 1977-02, JDI Executive Programs.
    2. Grady, Patrick & Muller, R. Andrew, 1986. "On The Use and Misuse of Input-Output Based Impact Analysis in Evaluation," MPRA Paper 22063, University Library of Munich, Germany.
    3. Glenn P. Jenkins & Chun-Yan Kuo, 1978. "On Measuring the Social Opportunity Cost of Permanent and Temporary Employment," Canadian Journal of Economics, Canadian Economics Association, vol. 11(2), pages 220-239, May.
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    More about this item


    Nepal; Tax Reform;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


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