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Tax Policy in Developing Countries: Looking Back and Forward

Author

Listed:
  • Roy W. Bahl

    (Georgia State University)

  • Richard M. Bird

    (Rotman School of Management)

Abstract

We review the changing nature of tax policy in developing countries over the last 30 years and consider what factors determining the level and structure of tax revenues in such countries may have changed recently and how such changes may affect future developments.

Suggested Citation

  • Roy W. Bahl & Richard M. Bird, 2008. "Tax Policy in Developing Countries: Looking Back and Forward," Working Papers Series 13, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised May 2008.
  • Handle: RePEc:ttp:iibwps:13
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    Cited by:

    1. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    2. Bird, Richard, 2010. "Taxation and Development," World Bank - Economic Premise, The World Bank, issue 34, pages 1-5, September.
    3. Horn-Chern Lin & Tao Zeng, 2010. "The distributional impact of income tax in Canada and China: 1997-2005," Journal of Chinese Economic and Foreign Trade Studies, Emerald Group Publishing, vol. 3(2), pages 132-145, June.
    4. repec:spr:epolit:v:34:y:2017:i:2:d:10.1007_s40888-016-0043-1 is not listed on IDEAS
    5. Fricke, Hans & Süssmuth, Bernd, 2014. "Growth and Volatility of Tax Revenues in Latin America," World Development, Elsevier, vol. 54(C), pages 114-138.
    6. Bird, Richard M., 2012. "Taxation and Development: What Have We Learned from Fifty Years of Research?," Working Papers 2220, Institute of Development Studies, International Centre for Tax and Development.
    7. Richard M. Bird, 2014. "Foreign advice and tax policy in developing countries," Chapters,in: Taxation and Development: The Weakest Link?, chapter 4, pages 103-144 Edward Elgar Publishing.
    8. Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2010. "Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(3), pages 447-478, September.
    9. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
    10. Richard M. Bird, 2008. "The BBLR Approach to tax Reform in Emerging Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0804, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    11. Ismoil Khujamkulov, "undated". "Tax revenues in transition countries: Structural changes and their policy implications," WIDER Working Paper Series 180, World Institute for Development Economic Research (UNU-WIDER).
    12. Tonin, Mirco, 2010. "Too low to be true: the use of minimum thresholds to fight tax evasion," Discussion Paper Series In Economics And Econometrics 1018, Economics Division, School of Social Sciences, University of Southampton.
    13. Musharraf Cyan & Jorge Martinez-Vazquez & VIoleta Vulovic, 2013. "Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1308, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    14. Tao Zeng, 2010. "Income tax liability for large corporations in China: 1998-2007," Asian Review of Accounting, Emerald Group Publishing, vol. 18(3), pages 180-196, September.
    15. Ибрагимова Найля Мурадовна, 2015. "Эмпирическая Оценка Эффективности Ндфл И Ндс В Узбекистане," Higher School of Economics Economic Journal Экономический журнал Высшей школы экономики, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 19(1), pages 81-103.

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