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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Bibliographische Detailangaben
Veröffentlicht in:	National tax journal 2008-06, Vol.61 (2), p.279-301
Hauptverfasser:	Bahl, Roy W., Bird, Richard M.
Format:	Artikel
Sprache:	eng
Schlagworte:	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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Beschreibung
Zusammenfassung:	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