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Managing the Reform Process

  • Richard M. Bird

    ()

    (International Tax Program, Rotman School of Management, University of Toronto)

The main aim of this paper is to present a condensed version of some of the complex facts surrounding several major tax reforms in developing countries so that those concerned with such matters elsewhere can learn and profit from both the successes -- transitory though they may sometimes be -- as well as the failures of others. By way of background, the paper first discusses several different perspectives on the tax reform process that may help us understand both the critical elements of the process and the different ways in which it may be approached.

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File URL: http://www-2.rotman.utoronto.ca/iib/ITP0301.pdf
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Paper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0301.

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Length: 33 Pages
Date of creation: Apr 2003
Date of revision: May 2003
Publication status: Published as “Managing Tax Reform,” Bulletin for International Fiscal Documentation, vol. 58, no. 2, 2004, pp. 42-55.
Handle: RePEc:ttp:itpwps:0301
Contact details of provider: Postal: 105 St. George St., Toronto, Ontario, M5S 3E6
Phone: 416 978 2451
Web page: http://www-2.rotman.utoronto.ca/iib
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  1. repec:cup:cbooks:9780521622912 is not listed on IDEAS
  2. Howell H. Zee & Vito Tanzi, 2000. "Tax Policy for Emerging Markets; Developing Countries," IMF Working Papers 00/35, International Monetary Fund.
  3. Radian, Alex, 1979. "On the differences between the political economy of introducing and implementing tax reforms -- Israel 1975-1978," Journal of Public Economics, Elsevier, vol. 11(2), pages 261-271, March.
  4. repec:cup:cbooks:9780521265638 is not listed on IDEAS
  5. Jorge Martinez-Vazquez, 2001. "Mexico: An Evaluation of the Main Features of the Tax System," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0112, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  6. Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 273-98, June.
  7. repec:cup:cbooks:9780521397421 is not listed on IDEAS
  8. repec:cup:cbooks:9780521021807 is not listed on IDEAS
  9. Richard M. Bird, 2014. "Administrative Dimensions of Tax Reform," Annals of Economics and Finance, Society for AEF, vol. 15(2), pages 963-992, November.
  10. Gillis, Malcolm, 1985. "Micro and macroeconomics of tax reform : Indonesia," Journal of Development Economics, Elsevier, vol. 19(3), pages 221-254, December.
  11. Roy Bahl, 1999. "Implementation Rules For Fiscal Decentralization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9803, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  12. Gerald P. O'Driscoll & Thomas R. Saving & Herbert C. Grubel & Arnold C. Harberger & Milton Friedman & W. Lee Hoskins, 1997. "Tax Reform," Contemporary Economic Policy, Western Economic Association International, vol. 15(1), pages 1-20, 01.
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