Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/140468
Authors: 
Holthus, Manfred
Shams, Rasul
Year of Publication: 
1994
Citation: 
[Journal:] Intereconomics [ISSN:] 0020-5346 [Publisher:] Nomos Verlagsgesellschaft [Place:] Baden-Baden [Volume:] 29 [Year:] 1994 [Issue:] 5 [Pages:] 239-243
Abstract: 
While the tax reforms which have been instituted as part of the Structural Adjustment Programmes in ACP countries primarily aim at simplifying tax systems and raising their efficiency, they are also intended to improve distributional equity. This article assesses the equity effects of taxation policies in two selected ACP countries and points out what scope still exists for taxation measures to improve distributional equity without impairing allocative efficiency.
Subjects: 
Fiscal Policy
Persistent Identifier of the first edition: 
Document Type: 
Article

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