IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

TAX REFORM in NEPAL - A Comprehensive Review

Listed author(s):
  • 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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 1997-03.

in new window

Length: 26 pages
Date of creation: May 1997
Handle: RePEc:qed:dpaper:126
Contact details of provider: Postal:
Kingston, Ontario, K7L 3N6

Phone: (613) 533-2250
Fax: (613) 533-6668
Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:126. 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: (Bahman Kashi)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.