Publisher:
Internat. Monetary Fund, Washington, DC
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly...
more
EBS Universität für Wirtschaft und Recht, Learning Center, Standort Wiesbaden, Fachbibliothek Rechtswissenschaften
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E-Book
Inter-library loan:
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Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of 'big ideas' in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on 'informality' is decidedly limited. It also asks whether ideas of 'state building' emphasized in some of the recent
Electronic reproduction; Available via World Wide Web
Cover; Contents; I. Introduction; II. Developing Countries Differ-Yes, and…?; Table 1. Tax Performance in Sub-Saharan Africa; III. The Checkered History of Big Ideas; IV. Informality is Not the Issue; V. State Building and Taxation-What's New?; VI. Conclusions; References
Publisher:
Internat. Monetary Fund, Washington, DC
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly...
more
EBS Universität für Wirtschaft und Recht, Learning Center, Standort Wiesbaden, Fachbibliothek Rechtswissenschaften
Signature:
E-Book
Inter-library loan:
No inter-library loan
Location:
EBS Universität für Wirtschaft und Recht, Learning Center, Standort Wiesbaden, Fachbibliothek Rechtswissenschaften
Signature:
E-Book
Inter-library loan:
No inter-library loan
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of 'big ideas' in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on 'informality' is decidedly limited. It also asks whether ideas of 'state building' emphasized in some of the recent
Electronic reproduction; Available via World Wide Web
Cover; Contents; I. Introduction; II. Developing Countries Differ-Yes, and…?; Table 1. Tax Performance in Sub-Saharan Africa; III. The Checkered History of Big Ideas; IV. Informality is Not the Issue; V. State Building and Taxation-What's New?; VI. Conclusions; References
