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Taxation Policy in Low-Income Countries

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  • Christopher J. Heady

Abstract

This paper discusses the design of tax systems in developing countries, with particular emphasis on low-income countries. It outlines the directions of reform that many low-income countries have followed, often on the advice of the IMF or the World Bank, and considers whether they are justified in terms of theory and the practical constraints in low-income countries.

Suggested Citation

  • Christopher J. Heady, 2001. "Taxation Policy in Low-Income Countries," WIDER Working Paper Series DP2001-81, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:dp2001-81
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    File URL: https://www.wider.unu.edu/sites/default/files/dp2001-81.pdf
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    Cited by:

    1. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
    2. Bird, Richard M. & Zolt, Eric M., 2005. "The limited role of the personal income tax in developing countries," Journal of Asian Economics, Elsevier, vol. 16(6), pages 928-946, December.
    3. Agim BINAJ & Ilir BINAJ & Irini LIMAJ, 2013. "Personal Income Tax Policy Analysis: Albania vs. United States," International Journal of Economics and Financial Issues, Econjournals, vol. 3(1), pages 42-49.

    More about this item

    Keywords

    Fiscal policy; Taxation;

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