Tax Policy in Developing Countries: Looking Back—and Forward

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.

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Bibliographic Details
Published in:National tax journal 2008-06, Vol.61 (2), p.279-301
Main Authors: Bahl, Roy W., Bird, Richard M.
Format: Article
Language:English
Subjects:
Changes
Developing countries
Fiscal policy
FORUM: Reflections by Recent Recipients of the Holland Medal—Part Two
Income taxes
Laws, regulations and rules
LDCs
Personal income taxes
Property taxes
Revenue
Studies
Tax policy
Tax reform
Taxation
Taxes
Value added taxes
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Description
Summary: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.
ISSN:0028-0283
1944-7477
DOI:10.17310/ntj.2008.2.06