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dc.contributor.authorHeady, Christopheren
dc.date.accessioned2011-12-14T09:51:57Z-
dc.date.available2011-12-14T09:51:57Z-
dc.date.issued2001-
dc.identifier.urihttp://hdl.handle.net/10419/53124-
dc.description.abstractThis 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 lowincome 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. Discussion of tax theory shows that there are sound reasons for much of the tax reform advice that is given, but it provides rather little support for the policy of full tax neutrality that is frequently recommended for developing countries. However, there are also serious political economy arguments against tax nonuniformity. The paper therefore concludes that the design of tax policy must also consider the strength of institutions and the rule of law. – taxation ; fiscal policyen
dc.language.isoengen
dc.publisher|aThe United Nations University World Institute for Development Economics Research (UNU-WIDER) |cHelsinkien
dc.relation.ispartofseries|aWIDER Discussion Paper |x2001/81en
dc.subject.jelO23en
dc.subject.jelH20en
dc.subject.ddc330en
dc.subject.stwSteuersystemen
dc.subject.stwSteuerpolitiken
dc.subject.stwEntwicklungsländeren
dc.subject.stwLow-Income Countriesen
dc.titleTaxation policy in low-income countries-
dc.typeWorking Paperen
dc.identifier.ppn335132464en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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