Taxation and Development
For more than half a century, scholars and international agencies have been making recommendations about taxation in developing countries. The advice economists have offered to developing countries has changed over time, particularly regarding inco...
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Language: | English |
Published: |
World Bank, Washington, DC
2012
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Online Access: | http://documents.worldbank.org/curated/en/2010/10/12840719/taxation-development http://hdl.handle.net/10986/10150 |
Summary: | For more than half a century, scholars
and international agencies have been making recommendations
about taxation in developing countries. The advice
economists have offered to developing countries has changed
over time, particularly regarding income and consumption
taxes. Why? What do we know now about taxes and developing
countries that we did not know 50 years ago? What do we
still not know that we really should know? What should
scholars and international agencies do if they wish to make
tax policy recommendations that are economically sensible
and likely to prove feasible, acceptable, and helpful in
practice? This brief note offers some tentative answers to
these complex questions. |
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